a. You and your spouse are making plans for retirement. You plan on living 30 years after you retire and would like to have $80,000 annually on which to live. Your first withdrawal will be made one year after you retire and you anticipate that your retirement account will earn 8% annually. What amount do you need in your retirement account the day you retire? b. Assume that your first withdrawal will be made the day you retire; however, you will still receive a total of 30 payments. Under this assumption, what amount do you now need in your retirement account the day you retire?