Mr. Purdy purchased a $100,000,5-year accumulating deferred annuity with a 5% interest fate maturing in 5 years. The value at maturity would be $127,628. At the end of 4 years, the value had climbed to $121,550.48 but interest rates had increased to 6\%. Mr. Purdy decided that he wished to close the 5% fund so that he could reirwest in the cirrent 6% fund. What is the market value adjustment that Mr. Purdy would pay at the end of 4 years to break his contract and receive his money? Select one: a. $0 b. $574 C. $1,148 d. $682