Marsha, who is married and the mother of three, is 25 years and expects to work until 70. She earns $65,000 per year. Marsha expects inflation to be 3% over her working life, and the appropriate risk-free discount rate is 5%. Her personal consumption is equal to 25% of her after-tax earnings, and her combined federal and state marginal tax bracket is 20%. What is the amount of life insurance necessary for Marsha using the Human Life Value method?