Two brothers each open retirement accounts in 2007 and plan to invest $2

Two brothers each open retirement accounts in 2007 and plan to invest $2.000 per year for the next 30 years. John makes his first deposit on January 1, 2007, and will make all future deposits on the first day of the year. Bill makes his first deposit on December 31, 2007, and will continue to make his annual deposits on the last day of each year. At the end of 30 years, the difference in the value of the accounts (rounded to the nearest dollar), assuming an interest rate of 5% per year, will be $2.000 $2.100 $6.644 $100 None of the above