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28. Suppose the CPI in 2017 = 121 and the CPI in 2018 = 137. The correct method to calculate the inflation rate is

(A)(137-121)/100 = 0.16.
(B)[(137-121)/121] × 100 = 13.2.
(C) (137/121) × 100 = 113.2.
(D) 137 x 121 = 258.