You are presented with two-proposal, A and B, with equal risk that require initial investment of $9,000 and $7,000. Subsequent net cash inflows are given as followed

Year	Project A	Project B
1	$3,250	$2,500
2	3500	2,500
3	3500	3,000
4	3500	3,000

Assuming 14% cost of capital, rank the two projects in terms of:

-Incremental rate of return

-Net present value

How do you account for the difference in ranking? Which project do you prefer? Why?