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 $5\mathrm{.}15\%$ 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.