Company A has an unfunded future stock option liability of $250 million that must be paid in 5 years. To assess the value of the firms stock, financial analysts want to discount this liability back to the present. If the relevant discount rate is 8%, what is the present value of this liability? How much would the company need to save annually for 5 years to fund this liability in 5 years if the rate of return is 5% that they earn on their savings annually