If bonds with a face value of $201,000 are issued at 97, the amount of cash proceeds is OA. $201,000 O B. $188,940 O c. $200,903 O D. $194,970 The dollar amount of $100 to be recieved in five years has been discounted to time period 0 (the current period) and is reported to be $80. This $80 is called O A. an annuity O B. cannot be determined from the information given O C. the present value. O D. the future value