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