Judy Is Considering Receiving Either $20,000 of Current Salary or $40,000

Judy is considering receiving either $20,000 of current salary or $40,000 of deferred compensation in 12 years.Her current tax rate is 33%,but she expects her tax rate to be 15% 12 years from now.Judy can invest any after-tax current salary at a 6% ATROR.If she receives the deferred compensation,her investment will accumulate to

A) $26,800.
B) $34,000.
C) $36,000.
D) $40,000.