The correct expressions to create an interactive table to analyze sales performance for the selected year and the previous year should use set analysis in a way that correctly references the selected year and the previous year dynamically. Option B uses the correct syntax for set analysis, ensuring that the year is dynamically evaluated. Specifically, it utilizes $(=Year) for the selected year and $(=Year - 1) for the previous year, which is appropriate for this requirement. Therefore, Option B is the correct choice.