Consider the following two projects: Year 0 Year 1 Year 2 Year 3 Project Cash Flow Cash Flow Cash Flow Cash Flow 100 60 90 Year 4 Cash Flow N/A Discount Rate 15 15 A 40 50 B 147 50 70 %. 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")