Assume your client anticipates that it will cost $61,231 for each of the 4 years of her child's college education. In this case, how much will your client have to accumulate by the beginning of her child's first year of college in 12 years to pay the $61,231 cost at the beginning of each of her child's 4 years of college assuming she can earn 9.99 percent compounded annually on her money?