The $44 million lottery prize that you have just won actually pays out $4.0 million a year for 20 years. The interest rate is 10.0%. a. If the first payment comes after 1 year, what is the present value of your winnings? (Do not round intermediate calculations. Enter your answer in millions rounded to 2 decimal places.) b. What is the present value if the first payment comes immediately? (Do not round intermediate calculations. Enter your answer in millions rounded to 2 decimal places.)