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 $158,000 immediately as her full retirement benefit. Under the second option, she would receive $21,000 each year for 5 years plus a lump-sum payment of $66,000 at the end of the 5-year period. Click here to view Exhibit 138-1 and Exhibit 138-2. 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% 1-5. If she can Invest money at 12%, which option would you recommend that she accept? Reg 1A Reg 1B Calculate the present value for the following assuming that the money can be invested at 12%. (Round your final answer to the nearest whole dollar amount.) Option 1 Option 2 Prosent value Req 1A Req 1B If she can invest money at 12%, which option would you recommend that she accept? OFirst option Second option Ran AA