Following are three independent projects Peanut$/$Pecan Processing $($PPP$)$ is evaluating:

$\backslash$table$[[$Project$,$IRR,Risk$],[$P$,12\mathrm{.}0\%,$Low$],[$Q$,14\mathrm{.}5,$Average$],[$R$,18\mathrm{.}0,$High$]]$

PPP generally considers risk when examining projects by adjusting its average required rate of return, $r,$ which equals $13$ percent. A $3$ percent adjustment is made for high$-$risk projects, and a $2$ percent adjustment is made for low$-$risk projects. Which project$($s$)$ should PPP purchase?

Round your answers to the nearest whole number.

$\backslash$table$[[$Project$,$Risk$-$Adjusted r$,$Acceptable?$],[$P$,\%,-$ Select$-$