At a $13\%$ cost of capital, a project's NPV is $$100,000$ if you invest today. By what amount must the initial cost of the project decrease before you would wish to wait $2$ years before investing? Assume all else is held constant.

Multiple Choice

a$.$ $$21,685$

b$.$ $$27,690$

c$.$ $$26,000$

d$.$ $$29,380$