B is correct because £97,531 represents the present value (PV) of £100,000 received one year from today when today’s deposit earns a stated annual rate of 2.50% and interest compounds weekly, as shown in the following equation (where FV is future value):

B是正确的，问题所求是一年后收到的终值（FV）10万英镑的现值(PV)，先找出年数，复利次数，年利率，求每期利率和总期数。以本题为例，weekly（52次），1年，年利率2.5%，每期利率2.5%/52,总期数为52，求现值。