Mark is preparing for his son' tuition fees. He plans to pay $21,500, $22,500, and $30,000 over the next three years. The first payment will be made after one year. The bank offers him an annual interest rate of 10%, how much should Mark deposit today? a) $60,680 b) $74,000 c) $65,650 d) $72,500 e) $68,850