A large construction project costs $$40$ million. The Project is expected to generate a revenue of $$10$ million per year with an annual operating cost of $$2$ million. Ignoring salvage Value and assuming $12\%$ interest rate, the benefit$-$cost ratio for a $10-$year analysis period is most nearly

a$)1\mathrm{.}31$

b$)1\mathrm{.}45$

c$)0\mathrm{.}95$

d$)1\mathrm{.}13$