A life insurance company has issued a decreasing term assurance with a 20-year term to a person aged exactly 40. The sum assured is 100,000 in the first year, decreasing by 1,000 each year, so that the death benefit in the final policy year is 81,000. The benefit is paid at the end of the policy year of death. Calculate the EPV of this benefit assuming AM92 Select mortality and 4% pa interest