The following payment plan has a present value of $139,000:$10,000 today, $16,000 at the end of the first year, $27,000 at the end of the second year, and $X at the end of the third year. The rate of interest is 7.80% per year. How much is X ? a. $90,924 b. $113,902 c. $72,581 d. $88,546 e. $107,734