Exercise 10-3A (Algo) Determining the present value of a lump-sum future cash receipt LO 10-1 Gall Trevino expects to recelve a $570,000 cash benefit when she retires elght years from today. Ms. Trevino's employer has offered an early retirement incentive by agreeing to pay her $354,000 today If she agrees to retire immedlately. Ms. Trevino desires to earn a rate of return of 12 percent. (PV of $1 and PVA of $1 ) Note: Use approprlate factor(s) from the tables provlded. Required a. Calculate the present value of the $570,000 future cash benefit. Assuming that the retirement benefit is the only consideration in making the retirement decision, should Ms. Trevino accept her employer's offer? Note: Round your final answer to the nearest whole dollar value