Gail Trevino expects to receive a $$620,000$ cash benefit when she retires eight years from today. Ms$.$ Trevino$$s employer has offered an early retirement incentive by agreeing to pay her $$300,000$ today if she agrees to retire immediately. Ms$.$ Trevino desires to earn a rate of return of $10$ percent. $($PV of $$1$& and PVA of $$1)$

Note: Use appropriate factor$($s$)$ from the tables provided.

Required

a$.$ Calculate the present value of the $$620,000$ future cash benefit. Assuming that the retirement benefit is the only consideration in making the retirement decision, should Ms$.$ Trevino accept her employer$$s offer?

Note: Round your final answer to the nearest whole dollar value.