The rate of earnings is $6\%$ and the cash to be received in $4$ years is $$39,616.$ The present value amount, using the following partial table of present value of $$1$ at compound interest is $($round to two decimal points$)$

Year $6\%10\%12\%$

$10\mathrm{.}9430\mathrm{.}9090\mathrm{.}893$

$20\mathrm{.}8900\mathrm{.}8260\mathrm{.}797$

$30\mathrm{.}8400\mathrm{.}7510\mathrm{.}712$

$40\mathrm{.}7920\mathrm{.}6830\mathrm{.}636$

a$.$ $$25,195\mathrm{.}78$

b$.$ $$31,375\mathrm{.}87$

c$.$ $$27,057\mathrm{.}73$

d$.$ $$33,277\mathrm{.}44$