You invest $5000 in a 5-year guaranteed investment contract (GIC) paying j1 = 3.0%. Two years later, the market interest rate for this investment is j1 = 4.0%. What is the absolute value of the difference in the market value and book value of the GIC at the end of 2 years?

(A) $170.47

(B) $151.55

(C) $255.05

(D) $103.50