Kristen is planning for her son's college education to begin 5 years from today. She estimates the yearly tuition, books, and living expenses to be $5,000 per year for a four-year degree. How much must Kristin deposit today, at an interest rate of 8%, for her son to be able to withdraw $5,000 per year for four years of college? Assume the first payment occurs at the beginning of Year 5 (i.e. she will make the first payment on the first day of college). a.) 13,153 b.) 13,623 c.) 12,173 d.) 12,693 e.) none of the above