You are considering the following two mutually exclusive projects. The crossover rate between these two projects is $\_\_\_\_\_\_\_\_\_$blank percent and Project $\_\_\_\_\_\_\_\_\_$blank should be accepted if the required return is greater than the crossover rate.

Year Project A Project B

$0$$ $43,000$$ $43,000$

$121,50013,760$

$213,50011,500$

$313,50026,000$