The rate of earnings is 6% and the cash to be received in 4 years is $90,693. 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 0.890 0.826 0.797 0.840 0.751 0.712 0.792 0.683 0.636 a. $76,182.12 'b. $57,680.75 c. $61,943.32 d. $71,828.86 2