Ashima made contributions to a Roth IRA over the course of 27 working years. His contributions averaged $2,800 annually. Ashima was in the 27% tax bracket during his working years. The average annual rate of return on the account was 5%. Upon retirement, Ashima stopped working and making Roth IRA contributions. Instead, he started living on withdrawals from the retirement account. At this point, Ashima dropped into the 18% tax bracket. Factoring in taxes, what is the effective value of Ashima's Roth IRA at retirement? Assume annual compounding. (2 points)