Thomas Quincy wants to withdraw $32,200 each year for 10 years from a fund that earns 3% interest. Click here to view factor tables. How much must he invest today if the first withdrawal is at year-end? How much must he invest today if the first withdrawal takes place immediately? (Round foctor values to 5 decimal places, es. 1.25124 and finol answers to O decimal ploces, es. 458,581.) First withdrawal at year-end First withdrawal immediately