A loan of $5,000,000$ is to be repaid by installments of X at the end of each quarter over a period of ten years. The annual nominal interest rate for the loan is $8\%$ compounded quarterly.

The actual quarterly payment for the first five years is X rounded up to the next higher $1,000.$ After that, each quarterly payment is X rounded up to the next higher $100,000,$ until the loan is paid off with a drop payment.

Calculate the total number of payments, including the drop payment, needed to repay the loan.