Practical application: As a financial officer of a large corporation, you find that it has been underpaying the Internal Revenue Service by tens of millions of dollars a year. As a whistleblower, you will probably receive a payment of $10 million within a few years. If a large investor offers to pay you a substantial amount of money today in exchange for your future award from the IRS, what would be the minimum amount for which you would settle? Explain how you arrived at that figure.