Sheffield Corp. maintains its accounting records using IFRS. The company recently signed a lease for a new office building, for a lease period of 9 years. Under the lease agreement, a security deposit of $31000 is made, with the deposit to be returned at the expiration of the lease, with interest compounded at 10% per year. What amount will the company receive at the time the lease expires?

A $39,047.00

B $178,531.00

C $58,900.00

D $73,096.00