1364. A person buys a piece of lot for P 100,000 downpayment and 10 deferred semi-annual payments of P 8,000 each, starting three years from now. What is the present value of the investment if the rate of interest is 12% compounded semi-annually ? September 7, 2025 by Admin A. P 142,999.08 B. P 143,104.89 C. P 142,189.67 D. P 143,999.08 ✅ The correct answer is option D.