A lottery winner was given a payment of $25,362 for 30 years. She could invest the cash flows at 5.5 percent. What is the minimum amount she should accept if she were to receive the amount as a lump-sum payment today instead?

A. None of these

B. $390,215

C. $$299,535

D. $398,225

E. $368,605

(Please provide instructions on how to solve using finance calculator)