Ying Limited Acquires the Net Assets of Yang Limited for a Cash

Ying Limited acquires the net assets of Yang Limited for a cash consideration of $50 000. One half is to be paid on acquisition date and one half is payable in one year's time. The appropriate discount rate is 5% p.a. The present value of the cash outflow in one year's time is:

A) $23 810.
B) $25 000.
C) $26 190.
D) $30 000.