Ellie will begin college in 10 years and will have to pay $27,000 at the beginning of each of her four years in college. Her parents start saving money for college by investing $X at the end of each of the next 10 years so that the money in the account after 10 years will be enough to pay for all of Lisas college costs. Assume the annual effective rate of interest of 2.3%. Calculate $X.