Use Table PV$-1$ and Table PV$-2$ to determine the present values of the following cash flows. $($For all requirements, round PV factor to $3$ decimal places, intermediate and final answer to the nearest dollar amount.$)$

$\backslash$table$[[,,$Present Value$],[$a$.,\backslash$table$[[$$$40,000$ to be paid annually for $10$ years, discounted at an annual rate of $6$ percent. Payments are to occur at the$],[$end of each year.$]],],[$b$.,$$$12,000$ to be received today, assuming that the money will be invested for two years at $8$ percent annually.,$],[$c$.,\backslash$table$[[$$$500$ to be paid monthly for $36$ months, with an additional "balloon payment" of $$18,000$ due at the end of the $36$ th$],[$month$,$ discounted at a monthly interest rate of $\frac{11}{2}$ percent. The first payment is to be one month from today.$]],],[$d$.,\backslash$table$[[$$$30,000$ to be received annually for the first three years, followed by $$20,000$ to be received annually for the next$],[$two years $($total of five years in which collections are received$),$ discounted at an annual rate of $8$ percent. Assume$],[$collections occur at year$-$end.$]],]]$