A bond issue of 10%, five-year bonds with a face value of $100,000 with interest payable semiannually on January 1 and July 1. The investor's required rate of return is 8%. What is bond current market value at issuance date? (PV of $1 (4%, 10yr): 0.67556, PV of annuity of $1 (4%, 10yr): 8.11090, PV of $1 (8%, 5yr): 0.68058, PV of annuity of $1 (8%, 5yr): 3.99271)

Group of answer choices

A. $100,000

B. $108,110

C. $98,275

D. $105,250