  In 1963, Graham proved that all integers greater than 77 (but not 77 itself)
can be partitioned into distinct positive integers whose reciprocals sum to 1.
He further conjectured that for any sufficiently large integer, it can be
partitioned into squares of distinct positive integers whose reciprocals sum to
1. In this study, we establish the exact bound for existence of such partitions
by proving that 8542 is the largest integer with no such partition.
