KWM Inc. offers a new employee a lump-sum signing bonus at the date of employment. Alternatively, the employee can take $30,000 at the date of employment and another $50,000 two years later. Assuming the employee's time value of money is 8% annually, what lump-sum at employment date would make her indifferent between the two options? OA. $60,000 OB. $72,867 OC. $80,000 OD. $62,887