A company is projecting expected annual costs over the years 2021-2030. They assume costs of $15 million due at the end of 2021 increasing by 1.5% each year thereafter. a) Find the present value on December 31, 2020. b) Find the present value if the costs are assumed to be due on April 1 of each year. c) Find the present value if the payments are made continuously through each year and increase every January 1.