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

• Project A: Cost of Capital - 10%, Initial Investment - $400,000, Cash Inflow Year 1 - $100,000, Cash Inflow Year 2 - $120,000, Cash Inflow Year 3 - $140,000
• Project B: Cost of Capital - 11%, Initial Investment - $450,000, Cash Inflow Year 1 - $110,000, Cash Inflow Year 2 - $130,000, Cash Inflow Year 3 - $150,000 Calculate the profitability index for Project A and Project B. Compare the two projects and provide a recommendation.