Sofi wants to make withdrawals of $39,761 at the end of each year for 6 years to pay for college. Her first withdrawal occurring in 13 years. She plans to finance these withdrawals with 3 savings payments of $26,678 in 2 year from today, $X 4 years from today and $12,057 9 years from today. How much must she deposit 4 years from today (X) to meet her goal if she can borrow and lend at 5.43% interest per year compounded annually.

Hint: this is a 2 part problem, the present value of the annuity, what she plans to spend will define how much she needs to save. From there you can backout X.