After working for his small accounting practices for more than 20 years. raymond wants to sell his business. he has just recieved two offers.

a. offer 1 will give raymond $61,000 immediately and $20,000 three years later.
b. offer 2 will give raymond $51,000 now an $3,000 at the end of every six months for % years. if interest is 6.67%.

which offer is preferable to raymond?
a. offer 1
b. offer 2