Hiller Corporation Makes an Investment Today (January 1, 2015)

Hiller Corporation makes an investment today (January 1, 2015) .They will receive $30,000 every December 31st for the next six years (2015 - 2020) .If Hiller wants to earn 12% on the investment, what is the most they should invest on January 1, 2015?

A) $123,342
B) $138,144
C) $243,456
D) $272,670