Shifting a tabular environment down in an enumerate environment

Question

I've seen several related questions on this website, but nothing for my particular problem. Consider the following MWE:

\documentclass[12pt]{article}
\usepackage[margin=2cm]{geometry}
\usepackage{amsmath}
\usepackage [english]{babel}
\usepackage [autostyle, english = american]{csquotes}
\usepackage{enumitem}
\begin{document}
\begin{enumerate}[label=(\roman*)]
\setlength\itemindent{0in}
\item $i = 0.06$
\item \begin{tabular}[h]{|l|c|c|c|c|}
\hline
 & \multicolumn{2}{c|}{First Year} & \multicolumn{2}{c|}{Renewal Years} \\
 \hline
 & Percent of & Per & Percent of & Per \\
 & Premium & Policy & Premium & Policy \\
 \hline
 Taxes & 4\% & 0 & 4\% & 0 \\
 \hline
\end{tabular}
\end{enumerate}
\end{document}

I need this to look something like (modified using Paint):

\vspace{some length} has not worked after \item, as this shifts the \item as well. I have also tried using vspace and enclosing the tabular environment with {}; it gives the same effect which I don't want.

Answer 1

Raise it into position after setting it to be [t]op-aligned:

\documentclass{article}
\usepackage{enumitem}
\begin{document}
\begin{enumerate}[label=(\roman*),itemindent=0pt]
  \item $i = 0.06$
  \item \raisebox{\ht\strutbox}{\begin{tabular}[t]{|l|c|c|c|c|}
    \hline
    & \multicolumn{2}{c|}{First Year} & \multicolumn{2}{c|}{Renewal Years} \\
    \hline
    & Percent of & Per & Percent of & Per \\
    & Premium & Policy & Premium & Policy \\
    \hline
    Taxes & 4\% & 0 & 4\% & 0 \\
    \hline
  \end{tabular}}
\end{enumerate}

\end{document}

Answer 2

The option h is not valid for tabular; it should be either t or b, meaning top or bottom alignment (default is vertical centering).

However, the initial rule will produce an unwanted result; it's sufficient to load array and change the first \hline into \firsthline.

\documentclass[12pt]{article}
\usepackage[margin=2cm]{geometry}
\usepackage{amsmath}
\usepackage [english]{babel}
\usepackage [autostyle, english = american]{csquotes}
\usepackage{enumitem}
\usepackage{array}

\begin{document}

\begin{enumerate}[label=(\roman*),itemindent=0pt]
\item $i = 0.06$
\item \begin{tabular}[t]{|l|c|c|c|c|}
\firsthline
 & \multicolumn{2}{c|}{First Year} & \multicolumn{2}{c|}{Renewal Years} \\
 \hline
 & Percent of & Per & Percent of & Per \\
 & Premium & Policy & Premium & Policy \\
 \hline
 Taxes & 4\% & 0 & 4\% & 0 \\
 \hline
\end{tabular}
\end{enumerate}

\end{document}

Note that itemindent=0pt is better placed in the options to enumerate, rather than set later with \setlength.