achel will graduate with a bachelor's degree in marketing in May 2022.She is considering earning an MBA degree and specializing in finance because the MBA will bring more job opportunities as a financial manager.The master's degree requires two years of training, so Rachel would not graduate with her Master's degree until May 2024.She knows that most of her friends who have graduated recently with business administration degrees are starting jobs that pay an average of $51,000 the first year, $52,000 the second year, and $53,000 the third year.Tuition and fees for the Master's program cost $18,000 per year.Once Rachel has her two year MBA degree she expects to earn about $74,000 per year as a financial manager.

What are thetotalcosts of receivingtwo yearsof training for the Master's degree (taking the present value/discounting is not necessary)?

Group of answer choices

$36,000

$51,000

$103,000

$139,000