The details for $2$ projects $($Project Zama and Project Exerta$)$ of a Deliberate $($Pty$)$ Ltd are given.

$\backslash$table$[[$Period$,$Project Zama,Project Exerta$],[0,$R$\text{'}000,$R$\text{'}000],[1,($R$370000),($R$170000)],[2,$R$185000,$R$85000],[3,$R$160000,$R$35000],[4,$R$65000,$R$15000]]$

Calculate the internal rate of return $($IRR$)$ for both projects. $($Round your answer to two decimal places$).$

Project $A13,14\%$ and Project B $11,34\%$

Project $A13\%$ and Project B $11\%$

Project A $12,80\%$ and Project B $12,00\%$

Project $A14,13\%$ and Project B $13,34\%$