Samantha just won a settlement with an insurance company, which entitles her to receive payments of $20,000 at the beginning of each year for the next 20 years. Her financial advisor recommended to her that she consider accepting a lump-sum payment now, using a discount rate of 7%. What is the amount that she should accept in this scenario?

a. $205,234

b. $211,880

c. $226,712

d. $182,765

** NOTE: The answer is C, but I need help with the FV, PV, PMT, IY and N