The answer is C. $14,344. It coast $91,200 to raise a child to the age of 5, then another $167,000 to raise him/her to the age of 18...so it is a total cost of $258,200 to raise the child from birth to age 18. Divide that total amount by the number of years to find the average cost per year. $258,200 / 18 = $14,344