Timber, Inc., lost a lawsuit in a business dispute. The judge ordered the company to pay the plaintiff

\($175,000\) in one year. Timber’s attorney advises Timber to appeal the ruling. If so, Timber will likely lose again and will still have to pay the \($175,000\). But by appealing, Timber moves the \($175,000\) payment to year 2, along with the attorney fee of \($20,000\) for the extra work. The interest rate is 7 percent.

What decision should Timber make?