The correct answer is: $7,900.
If the contractor buys the material now, the present value of the cost is $(7,800 +($110 × 0.909) = $7,900.
If he buys it in a year’s time, the present value of the cost is $8,800 × 0.909 = $7,999.
The contractor should chose the lower of the two as he wishes to maximise profit.
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