From birth to 5yo = 91,200
from 5 to 18yo = 167,000
therefore from birth to 18yo will cost 91,200 + 167,000 which is 258,200
Since the question says per year and thats the total cost of 18 years ( from 0 years to 18), we divide it by 18.
258,200 ÷ 18 = 14,344
Answer a: 14,344