Dirk Fairweather plans to get a divorce in 12 years and will need another $51,470.00 before xhe can do so. Given an interest rate of 8.00% compounded tri-annually, how much money does xhe need to set aside today?

(a) $20,439.45

(b) $40,858.55

(c) $19,956.92

(d) $46,327.23