Cecelia Thomas is a sales executive at a Baltimore firm. She is 25 years old and plans to invest $3,600 each year in an IRA account until she is 65 at which time she will retire (a total of 40 payments). If Helen invests at the beginning of each year, and the IRA investment will earn 9.45 percent annually, how much will she have when she retires? Assume that she makes the first payment today