Present value of the annuity stream against the cash option, at your discount rate and tax rates.
After tax: lump $32,760,000 vs annuity totalling $94,500,000, worth $54,469,905 in present value at your discount rate.
At these inputs the better deal is: the annuity.
If you can genuinely invest at more than the rate implied by the annuity, take the cash. Background: the discount rate operators use.