One-time 65438+ million cost-effective. Because the annual interest rate is 6%, if all the subsequent payments are discounted, the 40,000 yuan in the last year is 4 * E (-0.06 * 2) = 3.54, and the next year is 4 * E (-0.06 * 1) = 3.76, so the present value of the second scheme is equal to 3+3.76+3.56.