Gall 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 $357,000 today if she agrees to retire Immediately. Ms. Trevino desires to earn a rate of return of 8 percent. (EX ot1 and EVA OL53 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. Present value Should Ms. Trevino accept the offer?