Calculate the present value of $ $23000$ due in two years and nine months if interest is $8\%$ p$.$a$.$ compounded quarterly.

a$.$

$ $19052\mathrm{.}99$

b$.$

$ $17431\mathrm{.}13$

c$.$

$ $9133\mathrm{.}62$

d$.$

$ $18498\mathrm{.}05$

e$.$

$ $17943\mathrm{.}11$