3. Cyber Company amended its defined benefit pension plan, granting a total credit of $200,000 to five employees for services rendered prior to the plan's adoption. The employees, A, B, C, D, and E, are expected to retire from the company as follows: A will retire after five years B and C will retire after seven years D and E will retire after three years What is the amount of prior service cost amortization in the first year? $13,363 O $15,000 0 $20,000 $40,000