$1M US to Watch LOTR Trilogy Extended Cuts

A billionaire Tolkien fan approaches you with an offer.

For $1M, would you sit and consecutively watch the Lord of the Rings trilogy extended cuts, including credits?

Rules are: no falling asleep, no leaving the room, no pausing or fast-forwarding the movie, no breaks except for one 20 minute restroom/food break between each film, you have to take a 300 question exam at the end and must score at least 90% correct.

If any of the rules are violated, you immediately forfeit the prize and instead owe the billionaire $100K.

Do you accept?