The Face Value Is $81,000, the Stated Rate Is 10

The face value is $81,000, the stated rate is 10%, and the term of the bond is eight years. The bond pays interest semiannually. At the time of issue, the market rate is 8%. What is the present value of the bond at the market rate? Present value of $1: Present value of annuity of $1:

A) $90,445
B) $47,191
C) $43,141
D) $83,754