You have some property for sale and have received two offers. The first offer is for $$189,000$ today in cash. The second offer is the payment of $$100,000$ today and an additional $$100,000$ two years from today. If the applicable discount rate is $8\mathrm{.}75\%,$ which offer should you accept and why?

A$.$ You should accept the $$189,000$ today because it has the higher net present value.

B$.$ You should accept the $$189,000$ today because it has the lower future value.

C$.$ You should accept the second offer because you will receive $$200,000$ total.

D$.$ You should accept the second offer because you will receive an extra $$11,000.$

E$.$ You should accept the second offer because it has a present value of $$194,555\mathrm{.}42.$