Answer:
1. The Present value on January 1, 2016 of $30,000 due on January 1, 2021 and discounted at 12% is:
$17,022.80
2. The present value on July 1, 2016 of $8,000 due January 1, 2021, and discounted at 16% compounded quarterly is:
$3,949.02
3. The amount of the present value discount (the difference between future value and present value on $8,000 due at the end of 5 years at 10% compounded annually is:
$3,032.63
Explanation:
You will need to invest $17,022.80 at the beginning to reach the future value of $30,000.00.
FV (Future Value)	$30,000.00
PV (Present Value)	$17,022.80
N (Number of Periods)	5.000
I/Y (Interest Rate)	12.000%
PMT (Periodic Payment)	$0.00
Starting Investment	$17,022.80
Total Principal	$17,022.80
Total Interest	$12,977.19
2. You will need to invest $3,949.02 at the beginning to reach the future value of $8,000.00.
FV (Future Value)	$7,999.99
PV (Present Value)	$3,949.02
N (Number of Periods)	18.000
I/Y (Interest Rate)	4.000%
PMT (Periodic Payment)	$0.00
Starting Investment	$3,949.02
Total Principal	$3,949.02
Total Interest	$4,050.97
Total Interest	$7,446.85
You will need to invest $4,967.37 at the beginning to reach the future value of $8,000.00.
FV (Future Value)	$8,000.00
PV (Present Value)	$4,967.37
N (Number of Periods)	5.000
I/Y (Interest Rate)	10.000%
PMT (Periodic Payment)	$0.00
Starting Investment	$4,967.37
Total Principal	$4,967.37
Total Interest	$3,032.63