Jack and Jill have just had their first child. If college is expected to cost $140,000 per year in 18 years, how much should the couple begin depositing annually at the end of each year to accumulate enough funds to pay the first year's tuition at the beginning of the 19th year? Assume that they can earn an annual rate of return of 6% on their investment The amount that the couple should begin depositing annually at the end of each year is $(Round to the nearest cent.)