You have $100,000$ to invest today. At $5\%$ per year. What sum can you withdraw at the end of each year for a period of $20$ years before your money is exhausted? If you were to withdraw this money at the beginning of each year, how much will you be able to withdraw? use exhibit IB$-14($ round time value factors to $3$ decimal places and final answers to the nearest dollar amount$)$