Martha receives $$100$ on the first of each month. Stewart receives $$100$ on the last day of

each month. Both Martha and Stewart will receive payments for five years. At an $8\%$ discount

rate, what is the difference in the present value of these two sets of payments?

A$.$ $$32\mathrm{.}88$

B$.$ $$40\mathrm{.}00$

C$.$ $$99\mathrm{.}01$

D$.$ $$108\mathrm{.}00$

E$.$ $$112\mathrm{.}50$