David Davis, a professional athlete, currently has a contract that will pay him a large amount in the first year of his contract and smaller amounts thereafter. He and his agent have asked the team to restructure the contract. The team, though reluctant, obliged. David and his agent came up with a counteroffer.

$\backslash$table$[[$Year$,$Current Contract,Team's Offer,Counteroffer$],[1,$$$7,060,000,$$$3,459,400,$$$4,589,000$