Project A has an initial cost of $$50,000$ with annual benefits of $$4,500.$ Project $B$ has an initial cost of $$75,000$ with annual benefits of $$7,200.$ Based upon payback period analysis, which project is more desirable?

a$.$ There is not enough information to determine the more desirable project

b$.$ Project B

c$.$ Neither is desirable

d$.$ Project $A$