Gail Trevino expects to receive a $640,000 cash benefit when she retires five years from today. Ms. Trevino's employer has offered an early retirement incentive by agreeing to pay her $460,000 today if she agrees to retire immediately. Ms. Trevino desires to earn a rate of return of 8 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 $640,000 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. Present Value of \$1 Present Value of an Annuity of $1