Peter now deposits $100 into a bank account which quotes a nominal interest rate of 8% per annum convertible semi-annually. Meanwhile, Tom now deposits $300 into another bank account which earns simple interest. At time 5 years, the two bank accounts have the same force of interest. Determine the accumulated value (at time 5 years) in Tom's bank account.

a. $150
b. $160
c. $170
d. $180