Early in 2010, Roper, Inc

Early in 2010, Roper, Inc.purchased certain plant assets under a deferred payment contract.The agreement was to pay $50, 000 at year-end for each of the next three years.The plant assets should be valued at

A) present value of a $50, 000 annuity for three years discounted at the bank prime interest rate
B) $150, 000
C) present value of a $50, 000 annuity for three years discounted at the market interest rate
D) $150, 000 plus imputed interest