Net present value is being used to break the tie among four otherwise equal projects. If the interest rate is $4\%,$ which of these anticipated four$-$year flows would yield the greatest net present value?

Select one:

A$.$ $$10,000$ in year $1$;$$11,000$ in year $2$;$$12,000$ in year $3$ ; and $$13,000$ in year $4$

B$.$ $$11,000$ in year $1$;$$11,000$ in year $2$;$$12,000$ in year $3$ ; and $$12,000$ in year $4$

C$.$ $$10,000$ in year $1$;$$10,000$ in year $2$;$$13,000$ in year $3$ ; and $$13,000$ in year $4$

D$.$ $$13,000$ in year $1$;$$12,000$ in year $2$;$$11,000$ in year $3$; and $$10,000$ in year $4$