You have just received a windfall from an investment you made in a friend's business. She will be paying you $ $13559$ at the end of this year, $ $27118$ at the end of next year, and $ $40677$ at the end of the year after that $($three years from today$).$ The interest rate is $8\mathrm{.}1\%$ per year. a$.$ What is the present value of your windfall? b$.$ What is the future value of your windfall in three years $($on the date of the last payment$)?$