How to convert foreach loop to a Linq query?

How to convert foreach loop to a Linq query?

With the following structure
[[1,10],[2,20],[5,45],[10,34]]
this foreach loop finds the first element that matches "planYear". If
planYear=5 then the third element value of "45" would be selected.
List<object> gifts = gifts;
foreach (List<object> item in gifts)
{
if (item[0] == planYear)
{
gift = Convert.ToDouble(item[1]);
break;
}
}
What would be an analogous Linq statement to achieve this same result?