There's 365 days in a normal year, 366 in a leap year (every 4 years except the '00' years not divisible by 400). That's an average of 365.2425 days per year. Divided by 4 quarters, that's 91.310625 days per quarter. $75,000 divided by 91.310625 days is (rounded up to the nearest penny to make sure we hit $75,000) $821.38.
And that's my final answer <VBG>.
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Let me tell you, I've run across a few freepers that will qualify for that point 38!!!!!!