Please answer this question:

Refer to Exhibit $26\mathrm{.}4.$ Now assume that one year from now SI will know if the Z$-45$ has become the industry standard. Also assume that after receiving the cash flows at t $=1,$ SI has the option to abandon the project, in which case it will receive an additional $$100,000$ at t $=1$ but no cash flows after t $=1.$ Assuming that the cost of capital remains at $12\%,$ what is the estimated value of the abandonment option?

Question $35$ options:

$1)$

$0$

$2)$

$$2,075$

$3)$

$$4,067$

$4)$

$$8,945$

$5)$

$$10,745$