You have been issued a patent giving you exclusive rights to sell a new type of software. You believe the patent will produce sales of $$183,000$ each year as long as the software remains in demand. Assume a discount rate of $8\%$ compounded annually and payments are made at the end of each year. What is the value today of having the patent, assuming sales last for $($a$)$ three years, $($b$)$ four years, or $($c$)$ five years?

Note: Use tables, Excel, or a financial calculator. Round your answers to $2$ decimal places. $($FV of $$1,$ PV of $$1,$ FVA of $$1,$ and PVA of $$1)$