On September $30,2024,$ a company acquired a patent. The agreement specified that the company will pay $$1,325,000$ immediately and then another $$1,325,000$ on September $30,2026.$ An interest rate of $9\%$ reflects the time value of money for this type of loan agreement. $($PV of $$1,$ PVA of $$1)$

The company should record the acquisition of the patent on September $30,2024,$ for what amount?

Multiple Choice

$$2,582,886$

$$2,297,564$

$$2,440,226$

$$2,495,271$