INTEL Plc is comparing two mutually exclusive projects, whose details are given below. The companys cost of capital is 12 per cent

Year	Project A ($'000)	Project B ($000)
0	(150)	(152)
1	30	40
2	25	35
3	30	30
4	35	27
5	40	25

Required:

Using the internal rate of return method, which project should be accepted?