A Case study: suppose that Sammy lent $40,000 to his friend. The friend pays him back $11,000 in year 1, $5,000 in year 2, $12,000 in year 3, 59,500 in year 4, and $5,000 in year 5. The interest rate is 6%. Refer to the above case study. What is the Present Value of the cash flows from his friend payments? . $76,164 OB.$35,158 OC $36,164 O D.540,000