Frank makes deposits of 200 into an account at the beginning of each year for 15 years. After the beginning of the 15th year ( 14), Frank does not make any more deposits or withdrawals from the account. If the effective annual rate of compound interest is 3%, what is the smallest integer N such that the account balance exceeds 5000 at time t- N? A) 23 B) 24 C) 25 D) 26 E) 27