If $$8,000$ is invested in a certain business at the start of the year, the investor will receive $$2,400$ at the end of each of the next four years. What is the present value of this business opportunity if the interest rate is $3\%$ per year?

A$.$ $$1,474$

B$.$ $$921$

C$.$ $$461$

D$.$ $$1,105$