Suppose there will be a payment of $ 100,000 every year, for two years, starting next year. If the annual interest rate is 1% this year, 2% from next year on and inflation rate is 0 during the entire time period, how much is the above income stream worth right now? Show me your work.

a. $197,039.5

b. $195,126.8

c. $194,156.0

d. $196,078.4