Select the best answer for the question:

In the 2020-21 season, the Miami Heat played 72 games and won 40 of them. Which of these shows the correct calculation of their winning percentage?

A. [tex]PCT = \frac{32}{40} = 0.800[/tex]

B. [tex]PCT = \frac{40}{72} = 0.556[/tex]

C. [tex]PCT = \frac{32}{n} = 0.444[/tex]

D. [tex]PCT = \frac{72}{40} = 1.800[/tex]

To find the winning percentage of the Miami Heat for the 2020-21 season, you'll want to determine how many of their played games they won, expressed as a percentage.

Here's how you can calculate it step-by-step:

1. Identify the Total Games Played and Games Won:
- The Miami Heat played 72 games in total.
- They won 40 of those games.

2. Set Up the Formula for Winning Percentage:
- The formula for winning percentage is:
[tex]\[
\text{Winning Percentage} = \frac{\text{Number of Games Won}}{\text{Total Number of Games Played}}
\][/tex]

3. Plug in the Numbers:
- Replace the variables in the formula with the actual numbers:
[tex]\[
\text{Winning Percentage} = \frac{40}{72}
\][/tex]

4. Calculate the Winning Percentage:
- When you divide 40 by 72, you get approximately 0.5556.

5. Express as a Percentage:
- To express this as a percentage, you can multiply by 100:
[tex]\[
\text{Winning Percentage as a Percentage} = 0.5556 \times 100 = 55.56\%
\][/tex]

Comparing this with the options provided, option B: [tex]\( \text{PCT} = \frac{40}{72} = 0.556 \)[/tex] is the closest to the true winning percentage. Thus, the correct answer is option B.