Darius Rucker is leaving Theta Tech after several years. During his time at Theta he accumulated a deferred payroll benefit. He must choose between a lump-sum distribution or annual payments over the next 10 years, with his first payment deposited today. He believes he can invest any sum received at 5.15% for the next ten years. The annual payments are $12,500 and the lump-sum distribution is $105,000. To the nearest dollar, the more valuable choice is:

A. The annual payments. B. The lump-sum distribution. C. Both choices have the same value.