John Is a Newly Appointed Penetration Testing Manager in ABC

John is a newly appointed penetration testing manager in ABC Ltd. He is assigned a task to build a penetration testing team and asked to justify the return on investment (ROI) . To assess and predict the ROI of the team by considering the parameters like expected returns from the team and cost of investment, how can John calculate the ROI?

A) ROI = (Cost of investment - Expected returns) /Expected returns
B) ROI = (Expected returns - Cost of investment) /Cost of investment
C) ROI = (Expected returns + Cost of investment) /Cost of investment
D) ROI = (Cost of investment + Expected returns) /Expected returns