Consider the following two projects:

Project Year 0 Cashflow Year 1 Cashflow Year 2 Cashflow Year 3 Cashflow Year 4 Cashflow Discount rate

A -100 40 50 60 N/A .15

B -147 50 70 90 5 .15

An incremental IRR of Project B over Project A is _________%.

(Please round to two decimal places, write the number only without "%". i.e. if the answer is "5%", write "5.00")