The force of interest over the next 4 years will vary as follows: For the first 1.5 years, the annual force of interest is 7%. For the subsequent year, the annual force of interest is 8%. For the subsequent 1.5 years, the annual force of interest is 6%. A payment of $100 is to be received in 4 years. Calculate the present value of the payment. A 75.96 B 76.03 C 76.09 D 76.66 E 77.31