Perform the Operation and Give the Answer as a Fraction $\left( - \frac { 1 } { 4 } \right) \div \left( - \frac { 1 } { 3 } \right)$

Multiple Choice

Perform the operation and give the answer as a fraction in lowest terms.
- $\left( - \frac { 1 } { 4 } \right) \div \left( - \frac { 1 } { 3 } \right)$

A) $- \frac { 2 } { 7 }$
B) $\frac { 3 } { 4 }$
C) $\frac { 1 } { 12 }$
D) $- \frac { 1 } { 4 }$