Judge Drago has decided to set up an educational fund for his favorite granddaughter, Emma, who will start college in one year. The judge plans to deposit an amount in a savings account that pays 9 percent annual interest. He wants to deposit an amount that is sufficient to permit Emma to withdraw $21,500 for tuition starting in one year and continuing each year for a total of four years. (EV of \$1, PV of \$1, EVA of \$1, and PVA of \$1) Note: Use the appropriate factor(s) from the tables provided. Required: How much should he deposit today to provide Emma with a fund to pay for her college tuition? Note: Round your answer to nearest whole dollar