The table above shows the interest rates available from investing in risk $-$ free U$.$S$.$ Treasury securities with different investment terms. If an investment offers a risk $-$ free cash flow of $$88,000$ in

five years' time, what is the present value $($PV$)$ of that cash flow?

A$.$ $$88,912$

B$.$ $$59,275$

C$.$ $$103,731$

D$.$ $$74,094$