Applying Excel $10$: Rate variable

A spreadsheet has $5$ columns and $10$ rows. Rows $1$ and $10$ contain statements in merged columns $1$ to $5.$ Column $1$ lists account names in rows $3$ to $8.$ Column $2$ lists percentages, years, and dollar amounts in rows $3$ to $8.$ Row $8$ in column $2$ is highlighted. Below, a screen titled $$PV$$ has $5$ empty rows with icons.

Which is the correct formula for the Rate variable?

Multiple Choice

$=$B$3/$B$5$

$=$B$4/$B$5$

$=$B$3$

$=$B$4$