You are choosing between two projects. The cash flows for the projects are given in the following table ($ million): Project A B a. What are the IRRs of the two projects? b. If your discount rate is 5.4%, what are the NPVs of the two projects? c. Why do IRR and NPV rank the two projects differently? Year 0 -$51 -$102 a. What are the IRRS of the two projects? The IRR for project A is %. (Round to one decimal place.) The IRR for project B is %. (Round to one decimal place.) b. If your discount rate is 5.4%, what are the NPVs of the two projects? If your discount rate is 5.4%, the NPV for project A is $ million. (Round to two decimal places.) If your discount rate is 5.4%, the NPV for project B is $ million. (Round to two decimal places.) c. Why do IRR and NPV rank the two projects differently? (Select from the drop-down menus.) NPV and IRR rank the two projects differently because they are measuring different things. different. is measuring value creation, while Year 1 $25 $21 Year 2 $21 $42 Year 3 $21 $49 Year 4 $12 $59 is measuring return on investment. Because returns do not scale with different levels of investment, the two measures may give different rankings when the initial investments are