Please show work and formula

Jacob's friend, Albert, borrows today with a promise to repay $27,256 in 14 years. If Jacob could earn 9 percent annually on the any investment he makes today, how much would he be willing to lend Albert today? Hint: How much can Jacob lend Albert today (PV?) so that he can achieve his expected 9\% return (I/Y) when Albert pays back the $27,256 (FV) 14 years from now (N) ? Round to nearest two decimals if needed. Do not type the $ symbol