Your friend has decided to take a business venture and open up a new food chain. You have $$2,995$ that you're looking to invest. You can choose one of the two options below.

Option A: Invest your money into a $2$ year CD that promises you $2\mathrm{.}66\%$ in simple interest.

Option B: Invest in your friends company in which they promise you $12\mathrm{.}41\%$ simple interest in $2$ years, unless the company goes belly up$($fails$).$ If the company fails you lose your investment.

a$.)$ How much interest would you accrue with the CD$?$ $

b$.)$ How much interest would you accrue with you friends company? $

c$.)$ Which option would you choose and why?