ABC Corporation is evaluating two projects, Project A and Project B, with the following information:

• Project A: Cost of Capital - 10%, Initial Investment - $200,000, Cash Inflow Year 1 - $60,000, Cash Inflow Year 2 - $80,000, Cash Inflow Year 3 - $100,000
• Project B: Cost of Capital - 9%, Initial Investment - $250,000, Cash Inflow Year 1 - $70,000, Cash Inflow Year 2 - $90,000, Cash Inflow Year 3 - $110,000 Conduct a profitability index analysis for Project A and Project B. Determine the most financially attractive option and justify your choice.