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 $ 48$48 $ 27$27 $ 21$21 $ 21$21 $ 13$13 B negative $ 98$98 $ 22$22 $ 39$39 $ 48$48 $ 60$60 a. What are the IRRs of the two projects? b. If your discount rate is 4.6 %4.6%, what are the NPVs of the two projects? c. Why do IRR and NPV rank the two projects differently?