Howard was injured in a plane accident, and the insurance company has offered him the choice of $25,000 per year for 15 years, with the first payment being made today or a lump sum. If a fair return is 7.5%, how large must the lump sum be to leave him as well off financially as with the annuity?

A. $126,737.26

B. $153,679.69

C. $221,452.42

D. 128,387.34