For machines U and V, details are provided. What will be the Delta IRR and which machine should be selected?

	Machine U	Machine V
Initial cost	$265,000	$345,000
Life in years	5	6
Inflation (for costs and benefits)	3%	p. y.
MARR	10%	p. y. c. y.
Project life	12	years
Salvage value of machine today	$37,100	$48,300
Machine market value with 2 years of use	$143,100
First year estimated costs	$31,500	$45,800
First year estimated benefits	$94,900	$115,435

	Possible answers:	3.83%, go with Machine U,
		8.42%, go with Machine U,
		9.69%, go with either Machine U or V, or
		11.61%, go with Machine V?