You are choosing between two projects. The cash flows for the projects are given in the following table ($ million): Project Year 0 Year 1 Year 2 Year 3 Year 4 A negative $ 51$51 $ 23$23 $ 21$21 $ 22$22 $ 15$15 B negative $ 100$100 $ 18$18 $ 41$41 $ 52$52 $ 61$61 a. What are the IRRs of the two projects? b. If your discount rate is 4.8 %4.8%, what are the NPVs of the two projects? c. Why do IRR and NPV rank the two projects differently?