Nguyen Limited Estimated That It Would Receive Future Cash Flows

Nguyen Limited estimated that it would receive future cash flows from the use of equipment:
-End of Year 1 $10 000
-End of Year 2 $50 000
-End of Year 3 $20 000
The discount rate was determined as 8%.The 'value in use' of the equipment is:

A) $80 000
B) $73 600
C) $68 000
D) $63 500.