You have been hired as a financial advisor to Red Sox DH J. D. Martinez who plans to opt-out of the final 3 years and $62 million of his contract. He has received two offers, one from the Chicago White Sox for 5 years and $130 million and one from the Texas Rangers also for 5 years and $130 million and wants to select the best offer. The White Soxs offer will pay J.D. $20 million in year 1, $20 million in year 2, and 30 million per year for years 3 through 5. The Rangers offer will pay J.D. $35 million in year 1, $35 million in year 2, $30 million in year 3, and $15 million per year in years 4 and 5. If the appropriate discount rate is 7.5%, which offer will you advise J.D. to choose?