15.Epsilon Corporation purchased a building by agreeing to all three of the following terms: (i) paying $90,000 cash on the purchase date of January 1, 2019, (ii) paying $50,000 per year at the end of the year from 2019 to 2028, and (iii) one additional payment of $50,000 ten years from the purchase date. Epsilon's relevant borrowing rate is 10%. The value of the building reported on the balance sheet as of the purchase date is closest to:

A) $326,500

B) $460,000

C) $287,950

D) $416,500