When I was solving the problem I did:
2,500,000=𝑆/(0.05)*[1−(1/(1.05)^36)]
Then, as I didn't achieve none of the result of the multiple choices I went through approach 2 which I believe is pretty similar to my resolution:
"You use the annuity to compute the PV of the 36 payments starting today, which will give you the PV of all payments at t=-1 and then bring that value forward one year:
2,500,000/(1.05)^35=𝑆/(0.05)*[1−(1/(1.05)^36)]×1.05
And solving for S we get S=26,086."
Although I don't understand the highlighted parts.