Projects A and B both have an NPV of $42 at the opportunity cost of capital of 13 percent. Project A has an IRR of 14 percent and B has an IRR of 15 percent. What is the IRR of the incremental project (where “incremental project” is either the incremental cash flows for each period from doing Project A instead of Project B, or, equivalently, the difference between project A’s NPV and project B’s NPV)?