What is the maximum that should be invested in a project at time zero if theninflows are estimated at $51,800$ annually for $3$ years, and rhe cost of capital is $5\%?$

A$.$ $$140,020\mathrm{.}00$

B$.$ $$108,980\mathrm{.}00$

C$.$ $$115,751\mathrm{.}31$

D$.$ $$141,064\mathrm{.}25$