Dylan Corporation issues a zero-coupon bond with a $100,000 face value, with a 5-year maturity, and the market rate is 7%. Interest on corporate bonds is normally paid semiannually. In the liability section of Dylan's balance sheet, the proceeds from selling the zero-coupon immediately after issuance will be closest to:

A)$71,299

B)$100,000

C)$70,892

D)$70,000