Company QQQ is considering two mutually exclusive investment projects. Project A requires an initial investment of $200,000 and is expected to generate cash flows of $50,000 per year for 5 years. Project B requires an initial investment of $300,000 and is expected to generate cash flows of $70,000 per year for 4 years. Which project should the company choose based on the profitability index (PI) method, assuming a discount rate of 10%? Explain the profitability index (PI) as a capital budgeting technique for comparing investment projects, indicating the ratio of the present value of cash inflows to the initial investment cost. Discuss the advantages and limitations of the profitability index method in investment decision-making.