You Have Some Property for Sale and Have Received Two

You have some property for sale and have received two offers. The first offer is for $189,000 today in cash. The second offer is the payment of $100,000 today and an additional $100,000 two years from today. If the applicable discount rate is 8.75%, which offer should you accept and why?

A) You should accept the $189,000 today because it has the higher present value.
B) You should accept the $189,000 today because it has the lower future value.
C) You should accept the second offer because you will receive $200,000 total.
D) You should accept the second offer because you will receive an extra $11,000.
E) You should accept the second offer because it has a present value of $194,555.42.