Sam is currently 30 years of age. He owns his own business and wants to retire at the age of 65. He has little confidence in the current Social Security system. He opens a Roth IRA and invests in a small-cap stock mutual fund his retirement. The stock mutual fund earns 13% on average. He wants to retire with an annual income of $90,000 a year. At retirement, the fund will be shifted to a large-cap stock mutual fund earning 9% on average. He believes he will live to age 90. What dollar amount of interest will Sam have earned during retirement if he receives his $90,000 at the beginning of each year?

a. $1,349,439.60 b. $1,286,404.94 c. $1,365,967.84 d. $1,284,594.77