Step 1: List of prime numbers less than 25.
The prime numbers less than 25 are:
\[ a_1 = 2, a_2 = 3, a_3 = 5, a_4 = 7, a_5 = 11, a_6 = 13, a_7 = 17, a_8 = 19, a_9 = 23 \]
Step 2: Calculate the sum of all \( a_k \).
The sum of all prime numbers less than 25 is:
\[
\text{Sum} = 2 + 3 + 5 + 7 + 11 + 13 + 17 + 19 + 23 = 100
\]
Step 3: Calculate \( X_i \) for each prime number \( a_i \).
For each \( i \), we define \( X_i = \frac{b_i}{a_i} \), where \( b_i \) is the sum of all \( a_k \) except \( a_i \). Therefore,
\[
b_i = 100 - a_i
\]
So,
\[
X_1 = \frac{100 - 2}{2} = \frac{98}{2} = 49, \quad X_2 = \frac{100 - 3}{3} = \frac{97}{3} = 32.33, \quad \text{and so on.}
\]
Step 4: Conclusion.
The smallest value of \( X_i \) is 1. Therefore, the smallest element of \( B \) is (B).