The $31.5 million lottery payment that you have just won actually pays $2.1 million per year for 15 years. The interest rate is 9%. a. If the first payment comes in 1 year, what is the present value of the winnings? (Do not round intermediate calculations. Enter your answer in dollars, not millions, rounded to 2 decimal places.) Present value b. What is the present value if the first payment comes immediately? (Do not round intermediate calculations. Enter your answer in dollars, not millions, rounded to 2 decimal places.) Present value