UVW Inc. is assessing two potential acquisitions, Acquisition U and Acquisition V, with the following features:

• Acquisition U: Cost of Capital - 10%, Initial Investment - $400,000, Cash Inflow Year 1 - $80,000, Cash Inflow Year 2 - $90,000, Cash Inflow Year 3 - $100,000
• Acquisition V: Cost of Capital - 11%, Initial Investment - $350,000, Cash Inflow Year 1 - $70,000, Cash Inflow Year 2 - $80,000, Cash Inflow Year 3 - $90,000 Conduct a profitability index analysis for Acquisition U and Acquisition V. Evaluate the attractiveness of each acquisition based on the ratio obtained and suggest the preferable option.