68 Gerard has worked for TrustUs Blinds as a blinds installer for the last 20 years. He has been a member of the defined benefit pension plan (DB pension plan) of the company for the last 15 years. His plan provides for an annual pension of 1,4% of his final salary for each year of service. His current salary is $54,000. Gerard wants to leave his current job and start his own blinds installing business. He wants to receive a lump-sum amount immediately in lieu of a pension. He intends to use the lump sum for his proposed business. What amount would Gerard receive as a lump sum in lieu of a pension? a) Ob) Oc) Od) $0 $11,340 $15,120 $18,900