A person without current savings plans to retire in 31 years and receive a growing annuity starting with $89,000 in the first year and growing 2% each year thereafter. The plan is for a 24-year retirement period and leaving a legacy of $400,000 at the end. The pre-retirement return is 9%, and the return during retirement will be 6%.

Prior to retirement, how much must the person begin saving per year to achieve the retirement goal?