虚心请教一个问题：在贴现时候到底应该贴几年？

Mock Exam 2 afternoon, No. 19

An invester wants to receive $10,000 annually for ten years with the first payment five years from todya. If the invester can earn a 14% annual returen, the amount that she will have to invest today is closest to :

a. 27,091

b. 30,884

c. 52,161

d. 73,667

我选的是a，因为我把算出来的FV往前贴了5年，答案却是b，答案只贴了4年。我画了time line，还是觉得应该贴5年啊，这种问题不止碰到一次两次了，很怕考试时候也这么错。请教各位，大家在算这个的时候是怎么算年数的呢？

 thanks a million!