What is the Present Value of receiving $100 , 000 in 20 years if interest rates are 5% ? Reference the following formulas to solve the problem: F V = P V / ( 1 + r ) t P V = F V ( 1 + r ) t P V A = PMT ( ( ( 1 ( 1 + r ) t ) / r ) ) F V A = PMT ( ( 1 + r ) t ) .