Jan Rigby is considering an investment that will cost $20,000 initially and return annual cash flows of $10,000 in each of three years. Jan requires a minimum rate of return of 8%. What is the present value of the cash inflows? (Use the discount tables provided and round only the total present value to the nearest dollar.) a. $5,771 b. $20,000 c. $25,771 d. $45,770