At the Beginning of Each Year, Bill Ross Invests $1,400

At the beginning of each year, Bill Ross invests $1,400 semiannually at 8% for nine years. The cash value of the annuity due at the end of the ninth year is (use the tables in the handbook) :

A) $38,739.68
B) $37,399.68
C) $37,939.86
D) $37,339.68
E) None of these