When you graduate from college, your mother plans to give you a gift of $70,000 to start you on your way. However, to determine what you learned in business school, your mother presents you with four options on how to receive the gift. Which of the four options presented by your mother will yield the greatest present value to you? (Click the icon to view the present value of $1 table.) (Click the icon to view the present value of annuity of $1 table.) A. A lump sum of $70,000 after grad school (2 years) assuming a 4% discount rate B. A lump sum of $70,000 after grad school (2 years) assuming a 3% discount rate C. $35,000 per year for the next 2 years using a 3% discount rate D. A lump sum of $70,000 today