Paul's younger and smarter brother, Sam, has just turned 40. He is planning to retire in 25 years, and has only 100K in his pension fund. He assumes he will live the same 20 years past his retirement date as his brother. At the beginning of each year of his retirement he plans to withdrawal 75K from his pension fund. To fund his required pension, Sam plans to deposit D each year (beginning today). Sam expects to earn 5% (after-tax), compounded annually, on his account. What is the minimum value for D