e (MR) that applies to the term of the instalment sale on the dale of the sale (July 13. 2007) was used. The MR was 5.15%. (2) The present value of the Tax Benellt Payment Is calculated using the following lormula: Amount of Future Payment 1 • (N of days July 15.2007 to April 21. 2010)/365 x Annual Interest Rate) Am