MR. Desjardins wants to deposit (D) a certain amount of money at the end of each of the following four years. Due to some family responsibilities, he will not be able to make any deposits in years 5 & 6. Thereafter, he plans to withdraw $40,000 at the end of years 7,8,9 & 10. If the interest rate is 8% from today (t = 0) till the end of year 5 and 10% thereafter, find D. Round your answer to the nearest dollar.