Garland Inc. offers a new employee a single$-$sum signing bonus at the date of employment, June $1,2021.$ Alternatively, the employee can receive $$39,000$ at the date of employment plus $$10,000$ each June $1$ for five years, beginning in $2025.$ Assuming the employee's time value of money is $9\%$ annually, what single amount at the employment date would make the options equally desirable? $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ PVA of $$1,$ FVAD of $$1$ and PVAD of $$1)($Use appropriate factor$($s$)$ from the tables provided.$)$

Multiple Choice

$$44,035.$

$$40,855.$

$$69,035.$

$$65,855.$