Consider the following cash flows of two mutually exclusive projects for AZ-Motorcars. Assume the discount rate for both projects is 10 percent. Year 0 1 2 3 AZM Mini-SUV --$675,000 403,000 274,000 238,000 AZF Full-SUV -$930,000 415,000 467,000 319,000 a. Based on the payback period, which project should be accepted? b. Based on the NPV, which project should be accepted? c. Based on the IRR, which project should be accepted? d. Based on this analysis, is incremental IRR analysis necessary? If yes, please conduct the analysis.