Consider the following two projects:

$\backslash$table$[[$Project$,\backslash$table$[[$Year $0],[$Cash Flow$]],\backslash$table$[[$Year $1],[$Cash Flow$]],\backslash$table$[[$Year $2],[$Cash Flow$]],\backslash$table$[[$Year $3],[$Cash Flow$]],\backslash$table$[[$Year $4],[$Cash Flow$]],\backslash$table$[[$Discount$],[$Rate$]]],[$A$,-100,40,50,60,$N$/$A$,0\mathrm{.}13],[$B$,-73,30,30,30,30,0\mathrm{.}13]]$

The profitability index for project B is closest to:

$q,$

A$.33\mathrm{.}36$

B$.22\mathrm{.}24$

C$.0\mathrm{.}22$

$$ D$.0\mathrm{.}13$