Your friend offers to pay you an annuity of $$19,800$ at the end of each year for $3$ years in return for cash today. You could earn $5\mathrm{.}4\%$ on your money in other investments with equal risk. What is the most you should pay for the annuity?

a$.$ $$69,562\mathrm{.}33$

b$.$ $$62,607\mathrm{.}60$

c$.$ $$36,608\mathrm{.}71$

d$.$ $$53,518\mathrm{.}70$

e$.$ $$56,408\mathrm{.}71$