The annual risk of a fatal injury when skateboarding without wearing a helmet is 4.2 per million skiers. Skateboarding helmets reduce the risk of fatal injuries by 33%. If a skateboarding helmet costs USD $45 total and needs to be replaced every 3 years, calculate the annual VSL for avoiding skateboarding-related deaths. You can assume that the interest (discount) rate is 5%. Please provide a thorough explanation so I can apply to future problems!