65 Kim belongs to a defined benefit pension plan (DB pension plan) that she joined when she was 27 years old. She is currently 46 years of age and is planning to retire at age 58 Her plan provides for an annual pension of 2% of her final salary for each year of service. There is no penalty for retiring before the age of 65 for employees who have served more than 30 years. Based on her current salary, Kim believes that her final salary at age 58 will be $85,000. Based on her projected final salary, what would be Kim's annual pension on retirement Oa) Ob) OC) Od) $20,400 $51,000 $52,700 $85,000