Select the best possible first step to solving the system by first eliminating the x variable.
4x + 9y = 21
3x − 8y = 1

A. Multiply the first equation by 3, and multiply the second equation by 4.
B. Multiply the first equation by −3, and multiply the second equation by −4.
C. Multiply the first equation by 8, and multiply the second equation by 9.
D. None of the above

(The answer isn't A, since I took the test and got it wrong)