[ 4 pts. ] Assume you borrow $60,000 at 12% per year interest and you agree to repay the loan in 11 equal annual payments. Which one of the following value is closest to the amount of the un-recovered balance immediately after you make the payment at the end of year 5? Select one: a. 41,545 O b. 31,159 c. 22,850 O d. 37,391