The minimum amount she should be willing to accept today as a lump-sum payment is $235,672.86 based on her certain investment return of 10%. The lump-sump value can be calculated by using the present value of ordinary annuity formula which stated as PV = P*(1-(1+r)^-n)/r where PV is the present value, P is the annual payment, r is the discount rate, and n is the period of time. Calculation: 235,672.86 = 25,000*(1-(1+10%)^-30)/10%
