user
Instruction
Answer the question based on the provided table.


Table
Table Title: 'The 'Present Value' method of capitalizing flows' regarding 'Royalty rate assessment'
Table Content:
| Year --> | 1 | 2 | 3 | 4 | 5 |
| --- | --- | --- | --- | --- | --- |
| Sales | 700 | 900 | 1200 | 1600 | 2200 |
| OPR | 75 | 105 | 130 | 200 | 280 |
| Royalty | 60 | 36 | 48 | 64 | 88 |
| Discount Factor,10% | 0.9091 | 0.8264 | 0.7531 | 0.6830 | 0.6209 |
| Discounted OPR | 68.2 | 86.8 | 97.7 | 136.6 | 173.9 |
| Discounted R | 54.5 | 29.8 | 36.1 | 43.7 | 54.6 |


Question
What is the 'Present Value' for two years at the 10% rate?


Answer Format
The final answer should be a sentence and use the following format:
```json
{
    "answer": "your_generated_sentence_here"
}
```
rule
["$0.8264 is the PV for two years at the 10% rate."]