Use the table for the question(s) below. Consider the following two projects: Year 0 Year 1 Year 2 Year 3 Year 4 Project Cash Flow Cash Flow Cash Flow Cash Flow Cash Flow A - 100 40 50 60 N/A -73 30 30 30 30 An incremental IRR of Project B over Project A is closest to: Discount Rate 15 15 O A. 23.3% OB. 12.6% O C. 1.7% OD. 17.3%