Smith is expected to graduate in Spring 2022 and has already found a job after graduation. His future employer has promised to give Smith $10,000 sign-on bonus when he graduates from college. What happens to the present value of this bonus if Smith delay's graduation by two semesters and graduates in Spring 2023? a. Decreases. b. Increases. c. Becomes negative. d. Remains constant. e. Cannot be determined from the information provided