2.Javier recently graduated and started his career with DNL Inc. DNL provides a defined benefit plan to all employees. According to the terms of the plan, for each full year of service working for the employer, employees receive a benefit of 1.5 percent of their average salary over their highest three years of compensation from the company. Employees may accrue only 30 years of benefit under the plan (45 percent).Javier works for DNL for 32 years and three months before retiring. Javier's annual salary was $170,000, $185,000, and $190,000 for his final three years of employment. Determine Javier's annual benefit on retirement, before taxes.