An upgrade of your company's  financial system is estimated to save your department $10,000 in the first year, $30,000 in the second year and $75,000 in the 3rd year. The cost to upgrade the system is $150,000 and is expected to take 15 months to implement . Given this data, what is the approximate present value (PV) of this project?

A)$95,000

B)$102,000

C)$132,000

D)$252,000

Can someone help in solving the problem? What should be r, rate of interest