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The face value of a bond is $76,000, its stated rate is 7%, and the term of the bond is five years. The bond pays interest semiannually. At the time of issue, the market rate is 8%. Determine the present value of the bonds at issuan 496 5% 6% 7% 8% 5 0.822 0.784 0.747 0713 0.681 6 0.790 0.746 0.705 0.666 0.630 7 0.760 0.711 0.665 0.623 0.583 8 0.731 0.677 0.627 0.582 0.540 9 0.703 0.645 0.592 0.544 0.500 10 0.676 0.614 0.558 0.508 0463 Present value of ordinary annuity of S1: 4%5%6% 7% 8% A452- 4329-A 212.-A 1nn . . 30aa OA $76,000 B. $54,425 OC. $21,575 D. $72,951