Project A has an initial cost of $28,000 and generates annual cash savings of $13,000 per year for three years. Project B has an upfront cost of $40,000 but yields higher annual savings of $19,000 for year 1, $18,000 for year 2, and $17,000 for year 3. The projects are mutually exclusive. Calculate the cross-over rate for the two projects (nearest one percent without % symbol, e.g. 25)