The following is data for a project:

$\backslash$table$[[,$Year,,$],[,0,1,2],[$Cost$,80000,0,0],[$Discount Factors,$1,0\mathrm{.}93,0\mathrm{.}86],[$Discounted Costs,,,$],[,,,],[$Benefits$,0,110000,105,000],[$Discount Factors,$1,0\mathrm{.}93,0\mathrm{.}86],[$Discounted Benefits,,,$],[$NPV$,,,],[$ROI$,,,]]$

The discounted cost for the start$-$up $($year $0)$ cost is:

a$.65000\mathrm{.}00$

b$.110000\mathrm{.}00$

c$.0\mathrm{.}00$

d$.84000\mathrm{.}00$

e$.71000\mathrm{.}00$

f$.80000\mathrm{.}00$