Tim takes out an n-year loan with equal annual payments at the end of each year.

The interest portion of the payment at time (n-1) is equal to 0.5250 of the interest portion of the payment at time (n-3) and is also equal to 0.1427 of the interest portion of the first payment.

Calculate n.

A. 18

B. 20

C. 22

D. 24

E. 26