Which of the Following Transactions Would Best Use the Present

Which of the following transactions would best use the present value of an annuity due table?

A) Bengatti, Inc. leases a truck for 4 years with annual lease payments of $20,000 to be made at the beginning of each year.
B) Turkel Co. leases a warehouse for 9 years with annual lease payments of $150,000 to be made at the end of each year.
C) Ponzi, Inc. borrows $60,000 and has agreed to pay back the principal plus interest in three years.
D) Skool, Inc. wants to deposit a lump sum to accumulate $80,000 for the construction of a new parking lot in 4 years.