Zellers, Inc. is considering two mutually exclusive projects, A and B. Project A costs $95,000 and is expected to generate $65,000 in year one and $75,000 in year two. Project B costs $120,000 and is expected to generate $64,000 in year one, $67,000 in year two, $56,000 in year three, and $45,000 in year four. Zellers, Inc.'s required rate of return for these projects is 10%. The profitability index for Project A is

A) 1.17

B) 1.12

C) 1.22

D) 1.27