In the determination of a present value, which of the following relationships is correct? Select one: 0 a. The higher the future cash flow and the more periods, the lower the present value. O b. The higher the interest rate and the more periods, the lower the present value. O c. The lower the interest rate and the fewer the number of periods, the lower the present value. O d. The lower the future cash flow and the fewer the number of periods, the lower the present value