Assume a cash flow of $82,400 in the first year and $148,600 in the second year. Also assume a present value of $303,764.34 at a discount rate of 12.75 percent. What is the cash flow in the third year if that is the only other cash flow?

A) $ 163,100

B) $ 163,800

C) $ 164,900

D) $ 164,400

E) $ 163,700