( 9 points) Matthew makes a series of payments at the beginning of each year for 22 years. The first payment is 300 . Each subsequent payment through the tenth year increases by 6% from the previous payment. After the 11 th payment, each payment decreases by 6% from the previous payment. Calculate the present value of these payments at the time the first payment is made using an annual effective rate of 8%. A. 4319 , B. 4429 C. 4496 D. 4443 E. 4513