Timmys mom would like to be able to give her son $2,500 at the beginning of each year for 26 years, with the first payment to be given to him 10 years from today. If she opens an account today that earns an effective rate of 5% per year for the entire life of the account, and if she plans to make one single deposit into this account today that will exactly cover all future payments to her son, what is the size of this deposit? (Hint: Draw a time diagram. Then find the present value of this annuity either at time 9 or time 10, and then discount appropriately.)