If an amount R is paid at the end of every year for ‘n’ years, then the net present value of the annuity at an interest rate of i is _________________?

A. R [{(1 + i)n – 1}/ i ]
B. R [{(1 + i)n – 1}/ i (1 + i)n]
C. R(1 + i)n
D. R/(1 + i)n