For 1000 of whole life insurance on (30), you are given: i) premiums are paid at the beginning of each quarter ii) death benefits are paid at the end of the year of death iii) the annualized benefit premium is 13 iv) i = 0.05 v) q35 = 0.01 vi) the force of mortality is constant between integral ages vii) the benefit reserve at the end of 5 years is 104.25 Calculate the benefit reserve at time 5.3