An investor plans to retire eight years from today. To maintain her standard of living through retirement, she needs to have $ 2.5 million accumulated when she retires. Her portfolio is currently valued at $1.2 million and is expected to earn 7.0 percent annually. The minimum annual amount she must save at the beginning of each of the next eight ears to achieve a retirement accumulation of $ 2.5 million is closest to:（）
A. $0.
B. $31875.
C. $39914.
参考答案：C
解析：
The present value of the $ 2500000 required in eight years compounded at 7 percent is approximately $1455023; the portfolio currently is below that amount by approximately $ 255000. The minimum annual contribution that must be made at the beginning of the year (annuity due) over the next eight years is closest to $ 39914.