Project A has an initial cost of $16,400 and cash flows of $5,100, $6,800, and $6,900 for Years 1 to 3, respectively. Project B has an initial cost of $21,200 and cash flows of $8,300, $7,900, and $7,700 for Years 1 to 3, respectively. What is the incremental IRR?

2.89%

5.91%

7.90%

4.07%

6.75%