Consider the following two projects:

$\backslash$table$[[$Project$,$Year $0,\backslash$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$,0\mathrm{.}14],[$B$,-73,30,30,30,30,0\mathrm{.}14]]$

The profitability index for project $B$ is closest to

A$.29\mathrm{.}55$

B$.0\mathrm{.}12$

C$.0\mathrm{.}2$

D$.19\mathrm{.}7$