Stars marginal tax rate is 35% and discount rate is 12%. What is Stars present value, after-tax cost if she pays $320,000 for an asset at the beginning of the year and if the cost is amortizable over 2 tax years? Star receives the tax savings from amortization deductions at the end of each tax year.

A. ($208,000)

B. ($320,00)

C. ($231,000)

D. ($225,000)