Gianna Corp disclosed the following lease payments in the 2019 financial statements. What is the present value of these operating lease payments, assuming a 6% discount rate? Note: Round your final answer to the nearest whole dollar. Lease Payment Amount (in millions) 2020 $178 2021 116 2022 84 2023 64 2024 50 Total $492 A. $140 million B. $430 million C. 5450 million D $492 million What is the reason for using the market rate in a bond issue price calculation? A. The market rate of interest is used to calculate the cash interest payments B. The market rate is used to find the interest expense each year when you need to use the effective interest rate method. C. The market rate of interest is used to find the PV of both the lump sum face value payment and the annual cash interest payments. D. Both B and C are correct. E. None of the above are correct