You work for an outdoor play structure manufacturing company and are trying to decide between the following two projects:

	Year-End Cash Flows ($ thousands)
Project	0	1	2	IRR
Playhouse (minor project)	28	17	21	22.1%
Fort (major poject)	79	38	51	7.9%

You can undertake only one project. If your cost of capital is 9%, use the incremental IRR rule to make the correct decision.

A: The incremental IRR is ? %. (Round to two decimal places.)

With the incremental IRR at 0.00% and the cost of capital of 9%, you should undertake which project?