A man won $27,000,000 in the state lottery several years ago. To pay off the winner, the state planned to make an initial $1,000,000 payment instantly, followed by the equal annual payments of $1,300,000 at the end of each year for the next 20 years. Just before receiving any money, the man offered to sell the winning ticket back to the state for a one-time immediate payment of $14,400,000. If the state uses a 6%/year MARR, should it accept the man's offer? Use an annual worth analysis. Calculate the annual worth of a lottery payout and the annual worth of a onetime payment?