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The following table shows the revenue and expenses in millions of Euros (European currency) associated with REPSOL YPF companyβs oil and gas producing activities in operations in different parts of the world for 1998-2000.

Profitability = $$\frac{Net_Income_After_Taxes}{Expenses}$$
In 2000, SpainΒ had the best profitability of 225/43.
Hence option B.
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