Please show step by step. Answer is 146.78

Payments of X are made at the beginning of each year for 15 years. These payments earn interest the end of each year at an annual effective rate of 8%. The interest is immediately reinvested at an annual effective rate of 5%. At the end of 15 years, the accumulated value of the 15 payments and the reinvested interest is 4000. Calculate X. A) 147 B) 152 C) 157 D) 162 E) 167