A project manager is preparing to lead a project status meeting. The project is currently $75$ percent complete and is reaching the most critical point. Since the project sponsor is planning on attending the meeting, the project manager decides to update the earned value calculations to present the latest performance updates in terms that the sponsor will want to see. The budget at completion $($BAC$)$ is set at $$550,000,$ and the current estimate at completion $($EAC$)$ is at $$525,000.$ What variance at completion $($VAC$)$ value will the project manager communicate to the sponsor?

Question $18$ options:

$0\mathrm{.}10$

$-25,000$

$0\mathrm{.}95$

$25,000$