Carla Vista Co$.$ is considering investing in an annuity contract that will return $$32,000$ annually at the end of each year for $12$ years.

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$($For calculation purposes, use $5$ decimal places as displayed in the factor table provided.$)$

What amount should Carla Vista Co$.$ pay for this investment if it earns an $8\%$ return? $($Round answer to $2$ decimal places, e$.$g$.25\mathrm{.}25.)$

Carla Vista Co$.$ should pay $