The manager of FIRN is evaluating two mutually exclusive projects. The costs and expected cash flows are given in the following table. The appropriate discount rate is 11.5% per annum.

Years	Project X	Project Y
0	-$300,000	-$350,000
1	$150,000	$150,000
2	$150,000	$150,000
3	$250,000	$200,000
4	$80,000	$200,000
5	$80,000	$200,000
IRR	42.2%	39.3%

Calculate the crossover rate/incremental IRR, at which the NPV profiles for Projects A and B intersect.