Sam was injured in an accident, and the insurance company has offered him the choice of $14,000 per year for 15 years, with the first payment being made today, or a lump sum. If a fair return is 6.5%, how large must the lump sum be to leave him as well off financially as with the annuity? O a. $136,748.70 b. $134,396.39 c. $131,637.36 O d. $140,193.79 e. $145,637.36