Our company has installed an inventory control system that makes it possible for us to maintain lower levels of inventory, while still providing prompt shipments to our customers. Since we are maintaining less inventory, we find that we can sell a small warehouse that is now empty. One buyer has offered $80,000. Assume we are in the last week of December, 2021. This buyer has offered to pay $80,000 in cash for the warehouse and land on which it sits, with payment to be made on December 31, 2021. A second potential buyer has offered to pay $100,000 for the property, with payment to be made on December 31, 2023. There would be no separate interest payment. With both offers, title would be transferred on December 31, 2021. Our company has a cost of capital of 10% per year. What is the present value (on December 31, 2021) of the payment that would be received on December 31, 2023, if we accept that offer. $82,000 $82,500 $81,000 $82,600