On January 1, year 2.Connor Corporation signed a $100,000 noninterest-bearing note due in three years at a discount rate of 10%. Connor elects to use the fair value option for reporting its financial liabilities. On December 31, year 2, Connor's credit rating and risk factors indicated that the rate of interest applicable to its borrowings was 9%. The present value factors at 10% and 9% are presented below. PV factor 10%, 3 periods PV factor 10%, 2 periods PV factor 10%, 1 period PV factor 9%, 3 periods PV factor 9%, 2 periods PV factor 9%, 1 period 751 826 1909 .772 .842 917 At what amount should Connor present the note on the December 31, year 2 balance sheet? $84.200 $82.610 $75.100 $77.200