IRR and NPV

A company is analyzing two mutually exclusive projects, S and L$,$ with the following cash flows:

$0$

$1$

$2$

$3$

$4$

Project S

$-$$$1,000$

$$859\mathrm{.}03$

$$260$

$$15$

$$10$

Project L

$-$$$1,000$

$$5$

$$250$

$$400$

$$780\mathrm{.}04$

The company's WACC is $8\mathrm{.}5\%.$

What is the IRR of the better project?

$($Hint: The better project may or may not be the one with the higher IRR.$)$ Round your answer to two decimal places.