You have entered into an agreement for the purchase of land. The agreement specifies that you will take ownership of the land immediately. You have agreed to pay $$47,000$ today and another $$47,000$ in three years. Calculate the total cost of the land today, assuming a discount rate of $($a$)5\%,($b$)7\%,$ or $($c$)9\%.$

Note: Use tables, Excel, or a financial calculator. Do not round your intermediate values. Round your answers to $2$ decimal places. $(FV$ of $$1,P{V}_{?}$ of $$1,$ FVA of $$1,$ and PVA of $$1)$

$\backslash$table$[[,\backslash$table$[[$Payment$],[$Amount$]],\backslash$table$[[$Interest$],[$Rate$]],$Compounding,Period Due,$\backslash$table$[[$Total Cost of Land$],[$Today$]]],[$a$.,$$$,47,000,5\%,$Annually,$3$ years,$127,992\mathrm{.}66$