The rate of earnings is 6% and the cash to be received in 4 years is $71,525. 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% 1 0.943 0.909 0.893 2 0.890 0.826 0.797 3 0.840 0.751 0.712 4 0.792 0.683 0.636 a. $56,647.80 b. $60,081.00 c. $48,851.58 Od. $45,489.90