Elaine received $$100,000$ as a gift on New Year's Day $($January $1)$ in the past, and she put the money into a bank account that same day.

It is now New Year's Day less than $7$ years later, and she has $$146,932\mathrm{.}81$ in the account. This bank account pays $8\%$ per year, and she

has not added or taken out money since the initial deposit. How many years ago did she receive this gift?