Absolultely baffled!!! Calling on the PMP Elders to assist!

An upgrade of your company's financial system is estimated to save your department $ 10 000 in the first year, $ 30 000 in the second year and $ 75 000 in the third year.  The cost to upgrade the system is $ 150 000 and is expected to take 15 months to implement.  Given this data what is the approximate present value (PV) of this project?

A:  $ 95 000

B:  $ 102 000

C:  $ 132 000

D:  $ 252 000

Answer is B:  Explanation