A married couple are trying to finance their three-year-old son's college education. Money can be deposited at 7% compounded quarterly. What end-of-quarter deposit must be made from the son's 3 rd birthday to his 18th birthday to provide $61000 on each birthday from the 18th to the 21st? (Note that the first deposit comes three months after his 3 rd birthday and the last deposit is made on the date of the first withdrawal.)

what will be The amount of the quarterly deposits should be ?