Company XYZ has a liability of $$60,000$ that is due in $3$ years. The company could invest in zero$-$coupon bonds to be immunized

against the liability. Bond $x$ is a $1-$year zero coupon and Bond $Y$ is a $5-$year zero coupon bond. Company $xYZ$ plans to invest in Bond $x$

and Bond Y$.$ How much should Company XYZ invest in Bond $x,$ assuming an effective interest rate of $5\%?$

$26,000$

$30,000$

$38,000$

$46,000$

$55,000$