Your company is interested in having a new facility constructed. The contractor expects that it will take approximately 3 years to complete the building. The contractor has offered you three payment plans for the building. They are as follows:

Time	Plan 1	Plan 2	Plan 3
Today	$14,400,000	$21,600,000	$0
1 year from now	$46,800,000	$0	$78,300,000
2 years from now	$46,800,000	$68,400,000	$0
3 years from now	$46,800,000	$68,400,000	$78,300,000

The CFO of your company has asked you to provide recommendation concerning which payment plan to accept. What is your recommendation? Assume your weighted-average cost of capital is 10%.