Petter is planning his retirement. He want to receive $100,000 10 years from today and a retirement annuity of $80,000 per year for 20 years with the first payment 20 years from today. To pay for this, peter will make 3 annual payments of $X per year beginning today and 2 annual payments of $X per year with the first payment 7 years from today. With an interest rate of 8%, what is the value for X Type?