You can safely invest as much of your income as you like in an account returning 12% per year. Your annual salary this year is $150000 paid at the end of the year (i.e., it appears at year 1 on a cash flow diagram), and by 5% each year until it reaches $182325.9375 in your retirement year five years from now (i.e., at year 5 on the cash flow diagram). Your employer offers to make you a lump sum (a large single payment) early retirement package to notice you to retire today (i.e., at year 0 on the cash flow diagram). What is the minimum lump-sum payment you should take from your employer so that you are financially in the same position whether you retire today or keep working for the next 5 years? Please use interest formulas for the calculations