CALCULATING PRESENT VALUE $($PV$)$

Romba, a smart money lender, offers personal loans at

an interest rate of $8\mathrm{.}16\%$ compounded annually for the

first year and $8\%$ compounded semi$-$annually thereafter.

How much money did she lend Heidi three years ago, if

Heidi owes her $$45,450$ today?