A property produces a level NOI of $320,000 per year. It is financed with $1.2 million in equity and a $2.5 million dollar loan with a below-market 0.1052 mortgage constant. The property is expected to be sold in year 5 for $4 million at which time the loan balance will be $2.4 million. If the equity yield rate is 14% and the value without below-market financing is $3.7 million, what is the amount of the financing premium?

A. $285,000

B. $304,235

C. $195,686

D. $173,325