A borrower and a lender agree to the following arrangements: the borrower will pay annual interest to the lender for 9 years at 7%, at the end of each year. The borrowwer will pay 110% of the original loan amount to the lender at the end of 9 years by making 5 annual deposits in a sinking fund (S.F.) earning 5%. After making the 5 deposits, the S.F. grows with interest only. The total annual payment made by the borrower in the first five years is $13,000 (that is, each year, the borrower pays $13,000 which is distributed between the interest payment to the lender and the deposit to the S.F.). What is the amount of the loan