Dawn is looking for a new contract position. The manager has offered to pay her $40,000 at the end of the first year and $55,000 at the end of the second year or to pay her $32,000 now, $30,000 at the end of the first year and $30,000 at the end of the second year. Which option is better and by how much if interest is 10% simple? (Assume today as the focal date)