A company needs to have $145,000 in 5 years and will create a fund to insure that the $145,000 will be available. If it can earn a 6% return compounded annually, how much must the company invest in the fund today to equal the $145,000 at the end of 5 years?

$108,359

$136,300

$194,032

$43,500

$101,500