You believe you have discovered a new medical device. You anticipate it will take additional time to get the device fully operational, run clinical trials, obtain FDA approval, and sell to a buyer for $260,000. Assume a discount rate of 7% compounded annually. What the value today of discovering the medical device, assuming you sell it for $260,000 in (a) two years, (b) three years, or (c) four years (FV of \$1, PV of \$1, FVA of \$1, and PVA of \$1) (Use tables, Excel, or a financial calculator. Round your answers to 2 decimal places.)