If you win the $$400$ lottery $($forget the millions$)$ you can get a $30$ year Annuity starting today or take a LUMP sum today.

If you take the Lump sum and you have a $8\%$ DR$,$ what will be the amount you collect today $($pre$-$tax$)???$

$($I know the answer is $162\mathrm{.}11$ but I need help getting there$)$