An analyst is considering two mutually exclusive projects that have been assigned the same discount rate of $10\mathrm{.}5$ percent. Project A has an initial cost of $$54,500,$ and should produce cash inflows of $$16,400,$ $$28,900,$ and $$31,700$ for Years $1$ to $3,$ respectively. Project B has an initial cost of $$79,400,$ and should produce cash inflows of $$0,$ $$48,300,$ and $$42,100,$ for Years $1$ to $3,$ respectively. What is the incremental IRR?