Your friend offers to pay you an annuity of $$8,900$ at the end of each year for $3$ years in return for cash today. You could earn $5\mathrm{.}9\%$ on your money in other investments with equal risk. What is the most you should pay for the annuity?

a$.$ $$30,910\mathrm{.}19$

b$.$ $$28,275\mathrm{.}30$

c$.$ $$23,833\mathrm{.}89$

d$.$ $$25,240\mathrm{.}09$

e$.$ $$16,340\mathrm{.}09$