Michele Cho expects to receive a $885,000 cash benefit when she retires eight years from today. Ms. Cho's employer has offered an early retirement incentive by agreeing to pay her $428,000 today if she agrees to retire immediately. Ms. Cho desires to earn a rate of return of 7 percent. (PV of $1 and PVA of $1) Required: Assuming that the retirement benefit is the only consideration in making the retirement decision, should Ms. Cho accept her employer's offer? Note: Round "present value factor" to 6 decimal places and final answers to the nearest whole dollar. Use appropriate factor(s) from the tables provided