65.74 70.30 71.60 D 73.85 E 78.80 3. An annuity due pays 10 at the beginning of the first year, 9 at the beginning of the second year, with payments decreasing by 1 per year until a payment of 1 is made. After these 10 payments are made, payments continue. The next payment is 2 which is made One year after the payment of 1. Each payment thereafter increases by 1 per year until a final payment of 10 is made. Find the present value of this annuity if the effective interest rate is 5%