A postretirement plan promises health care coverage for all employees who retire after age 62 and complete service of 15 years. As of January 1, 2020, one 50 year old participant has rendered services for years, and is expected to retire at age 65. The following amounts pertain to the participant's benefits Present value of pastretirement benefit cash flow stream at the date of retirement $30.000 Present value of postretirement cash flow stream on jan. 1.2020 $4.000 What is the value of the accumulated postretirement benedit obligation (APRO on January 1, 20202 Select one 52.133 6.51391 51.600 0.512.000