You have won a legal settlement, and you will receive an annual payment of $200,000 over the next 20 years. The company will begin making these payments at the end of the year. For an additional fee today, your lawyer has offered to negotiate with the company to make these payments at the beginning of the year. Using an interest rate of 5 percent, what is the most additional fee you will pay your lawyer today make this happen? $157,090 $148,316 $124,622 $137,639