You are presented with two financial options and must decide which one is more advantageous. Assuming a discount rate of $5\%,$ evaluate the two options to determine which is the better choice: $($Please use Excel with $=$FORMULATEXT$)$

Option $1$: You must pay $$15,000$ and receive a one$-$time payment of $$200,000$ in Year $5.$

Option $2$: You must pay $$17,250$ and receive $$25,000$ annually from Year $1$ to Year $4.$ In Year $5$ you receive $$125,000.$