1. A financial analyst collects the following data on a defined benefit plan for a food processing firm: Risk-Free Rate 2.3% Discount rate used to compute pension obligations 7.196 Expected inflation rate 1.796 Yield to maturity on the company 30-yer bonds 16.2% Normal retirement age 65 161 Average age of employees Number of employees Plan surplus 100 $8 million A financial analyst collects the following data on a defined benefit plan for a food processing firm: O a. Average age. b. Liquidity issue. O c. Number of employees. d. Plan's surplus