2) Mara has been working for 30 years at CIBC and is ready to retire this year at the end of December. The financial institution's pension plan is a Defined Benefit Pension Plan (DBPP). What will be her annual pension if she earns a pension based on a rate of 2% that is calculated using her average best three consecutive years of income? She has provided her salary for the last 7 years. 2014 2015 2016 2017 2018 2019 2020 $77,000 $76,200 $79,800 $77,800 $79,150 $80,125 $80,125 a) $46,900 b) $80,125 c) $47,880 d) $79,800 e) $26,600