5) Linda worked for Valley Alley Inc. for the last 25 years and is now ready to retire this year at the end of December. The companys 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 five consecutive years of income? She has provided her salary for the last eight years. 2016:$93,000, 2017: $98,200, 2018: $103,800, 2019: $105,900, 2020: 106,150, 2021: $108,125, 2022: $106,225, 2023: $103,000

a) $53,020 b) $54,125 c) $55,980 d) $79,700 e) $81,700