Julle has just retired. Her company's retirement program has two options as to how retirement benefits can be received. Under the first option, Julie would receive a lump sum of $143,000 immediately as her full retirement benefit. Under the second option, she would receive $22,000 each year for 6 years plus a lump-sum payment of $62,000 at the end of the 6-year period. Click here to view Exhibit 148-1 and Exhibit 148-2, to determine the appropriate discount factor(s) using tables. Required: 1-a. Calculate the present value for the following assuming that the money can be invested at 12%.. 1-b. If she can invest money at 12%, which option would you recommend that she accept?