Nina $($age $40)$ contributes $13$ percent of her $$123,000$ annual salary to her $401($k$)$ account. She expects to earn a $4$ percent before$-$tax rate of return. Assuming she leaves this $($and any employer contributions$)$ in the account until the full account balance is distributed when she retires in $25$ years, what is Nina$$s after$-$tax accumulation from her current year contribution to her $401($k$)$ account?

Note: Round your intermediate calculations and final answers to the nearest whole dollar amount.

b$.$ Assume Nina's marginal tax rate at retirement is $20$ percent.