A company is considering the purchase of equipment. The company's financial goals include a 5% desired rate of return for any investment the company considers. The equipment under consideration has an estimated useful life of 8 years and an estimated salvage value of $6,200. Production from the equipment should increase the company's annual net cash flow by $12,000 per year. What is the maximum amount the company should pay for the equipment to achieve the desired rate of return? (round each part to the nearest dollar) A. $73,362 B. $83,758 C. $77,558 D. $81,753 E. None of the above