help plz

Date 0 1 2 $40 $80 $100 -$150 Cash flow If the current market rate of interest is 12%, then the value of the cash flows at time O and year 2 at trhe end of year 1 is closest to: OA) $1.29 B) -$38.71 C) $257.29 D) -$96.57 E) $78.71