Several years ago, a man won \(\$ 27\) million in the state lottery. To pay off the winner, the state planned to make an initial \\($1\) million payment immediately followed by equal annual payments of \(\$ 1.3\) million at the end of each year for the next 20 years. Just before receiving any money, the man offered to sell the winning ticket back to the state for a one-time immediate payment of \(\$ 14.4\) million. If the state uses a 6 percent/year MARR, should it accept the man's offer? Use a present worth analysis.