Westdale Manufacturing is reviewing two mutually exclusive options for new equipment with a MARR of 12%. The lower cost option A has an initial cost of $100,000 with an annual savings of $25,000. The higher cost option B has an initial cost of $167,100 with annual savings of $35,000. Both have a service life of 10 years with no salvage value. Calculate the incremental rate of return AIRR (B-A) for this project.