Kirby made contributions to a roth ira over the course of 35 working years. his contributions averaged $2,000 annually. kirby was in the 26% tax bracket during his working years. the average annual rate of return on the account was 5%. upon retirement, kirby stopped working and making roth ira contributions. instead, he started living on withdrawals from the retirement account. at this point, kirby dropped into the 15% tax bracket. factoring in taxes, what is the effective value of kirby’s roth ira at retirement? assume annual compounding. $170,140.61 $172,940.61 $162,440.61 $133,674.05