问题如下：
Marion and shelly Cornell are 44 years old and 40 years old, respectively. They have two children. Marion is a manager of technical services for a large corporation and shelly works in a local hospital. Salary and expenses occur at the beginning of each of year. The Cornells are saving for their retirement and college funding for both children. Marion bought a whole life insurance policy with a death benefit of $200,000 when children were born. The Cornells currently have 600,000 cash needs for Mortgage and Education fund and total capital available is 950,000(cash plus life insurance benefit). Marion asks his investment advisor Collins to assess the family’s insurance needs in the event Marion of dying this year. To do so, Collins uses the needs analysis method based on the financial data presented below and the following assumptions:
Data Summary for Cornells:
选项：
A.341,863.
B.1,291,863
C.0
解释：
A is correct.
考点:Life Insurance
解析：寿险金额短缺是根据家庭总经济需要total financial needs和总可用资金total capital available之间的差额来计算的。增长率= 3%，折现率= 5.5%。这里可以理解成把nominal rate调成real rate，?0.055就是nominal，3%就是inflation rate，计算出来的2.43%就是real rate, 调整后的折现率i可以计算为:[(1 +折现率)/(1 +增长率)]- 1，或者i =(1.055/1.03) - 1 = 2.43%。
Total financial needs总额计算如下：
请问
（1）200，000的保险在哪里体现，是已经报还在950，000中，还是单独算为一笔当年的预期现金流入？
（2）salaries和expense都是年初支付，那么3%的年增长是在年初发生、5.5%的折现率是基于年末口径，时间上不匹配了啊，为什么能直接求出实际折现率算2.43%呢
