0 You work for an outdoor play structure manufacturing company and are trying to decide between the following two projects: Year-End Cash Flows ($ thousands) Project 1 2 IRR Playhouse (minor project) -25 19 21 37.2% Fort (major poject) - 80 38 51 7.1% You can undertake only one project. If your cost of capital is 7%, use the incremental IRR rule to make the correct decision. The incremental IRR is % (Round to two decimal places.)