Holly Limited Estimated That It Would Receive Future Cash Flows $\triangleright$

Holly Limited estimated that it would receive future cash flows from the use of its equipment as follows.
$\triangleright$ End of year 1 $25 000.
$\triangleright$ End of year 2 $40 000.
$\triangleright$ End of year 3 $15 000.
The discount rate was determined as 5%.The 'value in use' of the equipment is:

A) $80 000.
B) $76 190.
C) $73 047.
D) $63 500.