Deferred Consideration Liability

Pamela acquired 80% of the share capital of Samantha on 1 January 20X1. Part of the
purchase consideration was $200,000 cash to be paid on 1 January 20X4 The applicable cost
of capital is 10%.
What will the deferred consideration liability be at 31 December 20X2?
A $150,262
B $165,288
C $200,000
D $181,818

Dear Sir,

the answer is given D but i can’t agree this answer

because there is period for 2 years

=200,000/1,1^2=165,288

but the calculation is given just for a year

please clarify this issue