For winners of califonia supperlotto plus, the choice is between a lump sum and annual payments that increase from 2.5% for the first year to 2.7% for the second year and then increase by 0.1% per year to 5.1% for the 26th payment. The lump sum is equal to the net proceeds of bonds purchase to fund the 26 payments. This is estimate at 45% to 55% of the lump sum amount. at what rate is the present worth of the two payment plans equivalent if the lump sum is 45%? if it is 55%?