An investment will pay $206,000 at the end of next year for an investment of $182,000 at the start of the year. If the market interest rate is 8.1% over the same period, should this investment be made? (Round your dollar amount to the nearest cent.)

The investment ---Select--- (should/ should not) be made because the value (in $) of the benefit today is $ , which is ---Select---( higher/ lower) than the amount being paid at the start of the year.