What is the value today of receiving a single payment of $44551 in 21 years if your required rate of return on this investment is 12.3% compounded semi-annually? (Show your answer to the nearest cent. Round your answer to the nearest 2 decimal places. DO NOT round until after all calculations have been completed and you have reached your final answer. If your answer ends in a zero, only include 1 decimal place and omit the zero. If the answer ends in two zeros after rounding, do not use any decimal places as ANGEL does not recognize the ".00" endings and will remove points from your score.) Value today =