Miami Marine Enterprises is evaluating the purchase of an elaborate hydraulic lift system for all of its locations to use for the boats brought in for repair. The company has narrowed their choices down to two: the B14 Model and the F54 Model. Financial data about the two choices follow:

	B14 Model	F54 Model
Investment	$320,000	$240,000
Useful life (years)	8	8
Estimated annual net cash inflows for the useful life	$75,000	$40,000
Residual value	$30,000	$10,000
Depreciation method	Straight-line	Straight-line
The required rate of return	14%	10%

The present value of future cash inflows from the F54 Model is closest to

Select one:

A.$218,070.

B.$190,230.

C.$(21,930).

D.$213,400.