The $\text{ABCD}$ matrix for a two-port network is defined by:
$$\begin{bmatrix} V_{1}\\ I_{1} \end{bmatrix}=\begin{bmatrix} A &B \\ C& D \end{bmatrix}\begin{bmatrix} V_{2}\\ -I_{2} \end{bmatrix}$$
The parameter $\text{B}$ for the given two-port network (in ohms, correct to two decimal places) is _________.
