b$)$ You are offered a special set of annuities by your insurance company, whereby you will receive Tsh $20$Million a year for the next $10$ years and Tsh $30$mil a year for the following $10$ years. How much would you be willing to pay for these annuities. If your discount rate is $9\%$ and the annuities are paid at the end of each year?

c$)$ How much would you be willing to pay if the annuities were paid at the beginning of each year?