You received a job offer with the following two options. First option provides an upfront payment of $40,000. Then you will receive $80,000 per year for 4 years. Second option provides you with an upfront payment of $20,000. Then you will receive $75,000 per year for 4 years. At then end of the fourth year, you will receive a lump sum payment of $45,000 dollars. Which options would you prefer if the interest rate is 12%? Explain your anwer with appropriate calculations