If they pay $100 into an account at the beginning of each of the next 40 years (the account pays 12%), how much will be in the account at the end of year forty? At the beginning of the 41st year they plan to put the money from the previous question in a 30 year annuity whose first payment comes at the end of the 41st year (the account pays 12%). How much will they receive at the end of the 41st year (i.e. the first annuity payment)