A contract between two parties (Company C & D) was created such that in return for services rendered, company C would have 2 options for repayment. Option 1 would be payments of $10000 in quarter 4, $20000 in quarter 8 and $30000 in quarter 12. Alternatively, under option 2, company C could pay two equal amounts now and in quarter 12. If interest on the contract is 8.2% compounded monthly, determine the value of the lump sum payments that should be written in the contract