An engineer planning for retirement decides that she wants to have income of $100,000 per year for 20 years with the first withdrawal beginning 30 years from now. If her retirement account earns interest at 8% per year, the annual amount she would have to deposit for 29 years beginning 1 year from now is closest to:

a. $7360

b. $8125

c. $8670

d. $9445