Buster Posey signed a 8 year / $159,000,000 contract with the San Francisco Giants, including a $7,000,000 signing bonus, $159,000,000 guaranteed, and an annual average salary of $19,875,000. In 2021, Posey will earn a base salary of $21,400,000 and a incentive bonus of $25,000, while carrying a total salary of $22,202,777.

Using an excel spreadsheet and the proper table or formulas show your calculations for MLB, Buster Posey, Catcher San Francisco Giants

Please help with the 2022 season for the:

A. Discount rate

B. present value, and

B. future value compute the value of the contract (2022).

Year		Age	Base Salary	Signing Bonus	Incentive	Luxury Tax Salary	Payroll Salary	Adjusted Salary	Yearly Cash
2013		26	$3,000,000	$777,777	$25,000		$3,802,777	$3,802,777	$10,025,000($10,025,000)
2014		27	$10,500,000	$777,777	$50,000		$11,327,777	$11,327,777	$10,550,000($20,575,000)
2015		28	$16,500,000	$777,777	$75,000		$17,352,777	$17,352,777	$16,575,000($37,150,000)
2016		29	$20,000,000	$777,777	$75,000		$20,852,777	$20,852,777	$20,075,000($57,225,000)
2017		30	$21,400,000	$777,777	-		$22,177,777	$22,177,777	$21,400,000($78,625,000)
2018		31	$21,400,000	$777,777	$25,000		$22,202,777	$22,202,777	$21,425,000($100,050,000)
2019		32	$21,400,000	$777,777	-		$22,177,777	$22,177,777	$21,400,000($121,450,000)
2021		34	$21,400,000	$777,777	$25,000	$18,555,556	$22,202,777	$22,202,777	$21,425,000($142,875,000)
2022		35	$22,000,000	-	-		$22,000,000	$22,000,000	$3,000,000($145,875,000)