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$,0\mathrm{.}12],[R,-73,30,30,30,30,0\mathrm{.}12]]$

The profitability index for project $B$ is closest to:

A$.24\mathrm{.}82$

B$.0\mathrm{.}25$

C$.0\mathrm{.}15$

$$ D$.37\mathrm{.}23$