You are planning for your future needs and retirement. $100,000 10 years from today and a retirement annuity of $80,000 per year for 20 years with the first payment 20 years from today. To pay for this, you will make 3 annual payments of $x per year beginning today and 2 annual payments of $x per year with the first payment 7 years from today. With an interest rate of 8%, what is the value for x?