5. Assume that we are now in Year 2021. Delta Insurance has the following cumulative loss triangle of paid claims for one of its liability lines: Accident Year 12 months 2017 $300,000 2018 $400,000 2019 $500,000 2020 $600,000 24 months $600,000 36 months $900,000 48 months $945,000 $860,000 $1,505,000 $900,000 a) Develop the link ratios and loss development factors for the purpose of setting IBNR. Show the table. b) Assume that for accident year 2020, the case reserve is set at $800,000. What is the IBNR reserve estimate for accident year 2020? c) What is Delta's total loss reserve for this liability line as of now in Year 2021?