SMN Corporation wants to create a dedicated portfolio to immunize their risk with respect to an obligation they have to pay \\( \\$ 12,000 \\) at the end of each of the next two years. They have access to the following two assets to build their dedicated portfolio: i. 1-year \\( 5 \\% \\) annual coupon bond with a yield rate of \\( 6 \\% \\) ii. 2-year \\( 7 \\% \\) annual coupon bond with a yield rate of \\( 6 \\% \\). What will be the cost to achieve the dedicated portfolio