A CNC machining center was purchased 6 years ago for $100,000. The current market value is $200,000, which will decline as follows over the next 5 years: $140,000, $130,000, $120,000, $100,000, and $80,000. The O & M costs are estimated to be $36,000 this year. These costs are expected to increase by $5000 per year starting year 2. MARR = 10% The foregone interest in year 5 is ____. A. $14,000 B. $8,000 C. $12,000 D. $13,000