A decreasing annuity pays 12 at the end of years 1 and 2, 11 at the end of years 3 and 4, with payments decreasing by one every other year until payment of 1 are made at the end of years 23 and 24. Find the accumulated value of this annuity after 24 years if the annual effective interest rate is 6%.

A: 93 B:120 C:355 D:376 E:399