1) Dhaliwal Products, Incorporated sponsors a postretirement plan providing health care benefits to employees who have completed at least 10 years service and are age 53 years or older at retirement. To date, the employees that have retired under the plan have an average age of 60. No employee has worked beyond age 65. Crystal Li was hired when she was 46 years old. The attribution period for accruing Dhaliwals expected postretirement health care benefit obligation to Li is during the period when Li is:

a) 46 to 56 years old

b) 46 to 65 years old

c) 53 to 65 years old

d) 53 to 60 years old

2) On December 31, 2023, the expected postretirement benefit obligation was $300 million. The accumulated postretirement benefit obligation was $175 million. Service cost for 2024 was $60 million. The actuary's discount rate is 8%. What was the interest cost for 2024?

a) $24.0 million

b) $18.8 million

c) $14.0 million

d) $28.8 million