Three albums that will be launched soon are being evaluated by the move Entertainment. The cash that is needed After-tax flows can be seen in the following table:

Assuming that move enttertaiment using certainty equivalent method and they're a risk taker. Is the single "C" more appealing than the single "B" and "A" or less desirable?

Expected Cash Flow After Tax (CFAT) per Year ($) Year A B 2021 20000 40000 2022 20000 36000 2023 20000 32000 2024 20000 28000 2025 20000 24000 2026 20000 20000 2027 20000 16000 2028 20000 12000 2029 20000 8000 2030 20000 4000 PV Cash flow at 10% Investment outlay 120000 120000 0 5000 10000 15000 20000 25000 30000 35000 40000 45000 100000 Expected Cash Flow After Tax (CFAT) per Year ($) Year A B 2021 20000 40000 2022 20000 36000 2023 20000 32000 2024 20000 28000 2025 20000 24000 2026 20000 20000 2027 20000 16000 2028 20000 12000 2029 20000 8000 2030 20000 4000 PV Cash flow at 10% Investment outlay 120000 120000 0 5000 10000 15000 20000 25000 30000 35000 40000 45000 100000