Donald has just won the Flyball Lottery $.$ He has two options for receiving his prize $.$ The first option is to accept a $ $130,000$ cash payment today $.$ The second option is to receive $ $22,200$ at the end of each of the next $19$ years and a $ $32,400$ lump sum payment in the $20$th year $.$ Donald can invest money at a $7\%$ rate $.$ Click here to view the factor table $.($ a $)$ Calculate the present value of the two options $.($ For calculation purposes $,$ use $4$ decimal places as displayed in the factor table provided and round final answer to decimal place $,$ e$.$g$.58,971.)$