Your child will enter college in exactly 10 years. She will then need to withdraw $20,000 per year for four years to pay for college; the first withdrawal will be made when she enters college. If you can earn 3.25% interest per year, even when she is in college, what is the minimum amount you have to put up today so that your daughter will have the money as needed to pay for her college education? Round your final answer to the nearest dollar. a. $80,000 b. $53,671 c. $52,872 d. $73,900 e. $55,416