Cullumber Company sells goods to Marin Corp. in exchange for a $225000 3-year note bearing 8% interest. Interest is payable each year. The market rate of interest for a transaction of this nature for Marin is 12%. The present value of 1 at 12% for 3 years is 0.71178 and the present value of an ordinary annuity of 1 at 12% for 3 years is 2.40183. What is the amount of the notes receivable less the unamortized discount at the time of the sale (rounded to the nearest dollar)? O $160151 O $54000 O $203384 O $225000