A corporation's pension plan provides a lifetime annual income to its employees upon retirement at age $65.$ The plan provides $3\%$ for each year of service of the employee's salary upon retirement. Those who retire before $65$ have their benefit reduced by $1\mathrm{.}9\%$ for each year before $65$ that they retire.

Russ retires at age $60$ with $26$ years of service. If his salary upon retirement is $$71,525,$ what is his annual pension benefit?

Round your answer to the nearest dollar.