The Ewert Exploration Company is considering two mutually exclusive plans for extracting oil on property for which it has mineral rights. Both plans call for the expenditure of $$10\mathrm{.}5$ million to drill development wells. Under Plan A$,$ all the oil will be extracted in $1$ year, producing a cash flow at t $=1$ of $$13\mathrm{.}5$ million; under Plan B$,$ cash flows will be $$2$ million per year for $20$ years.

A$.$ What are the annual incremental cash flows that will be available to Ewert Exploration if it undertakes Plan B rather than Plan A$?($Hint: Subtract Plan A$\text{'}$s flows from B$\text{'}$s$.)$ Enter your answers in millions. For example, an answer of $$1\mathrm{.}23$ million should be entered as $1\mathrm{.}23,$ not $1,230,000.$ Round your answers to two decimal places. Use a minus sign to enter cash outflows, if any.

Year $1$: $X Million

Year $2-20$: $X Million

B$.$ If the company accepts Plan A and then invests the extra cash generated at the end of Year $1,$ what rate of return $($reinvestment rate$)$ would cause the cash flows from reinvestment to equal the cash flows from Plan B$?$ Round your answer to two decimal places.