92. Azalea Inc. has a defined-benefit pension plan covering its 250 employees. Azalea agrees to amend its pension benefits. The prior service cost associated with the amendment is $120,000. The employees are grouped according to expected years of retirement, as follows: Number of Expected Retirement Using the straight-line amortization over average remaining service life approach, what is the annual amount of Prior Service Cost amortization recognized in 2027 (round to nearest dollar)? a. $28,364 b. $30,000 c. $6,000 d. 43,633