What factor would determine which value you chose to use, Finance Basics

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What factor would determine which value you chose to use

Problem

What is the present value of CD with 4% annual interest that matures in 1 year with a value of $3000? If you had $3,000 right now, with the same rates for the same amount of time, can you calculate its future value? What factor would determine which value you chose to use?

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