Assume that Joseph Moore, age 30 , begins employment with Carla Vista Corp. on January 1,2022 , at a starting salary of $38,010. It is expected that Joseph will work for Carla Vista for 35 years, retiring on December 31, 2056, when Joseph is 65 years old. If we estimate that Joseph's salary will increase approximately 4%, Joseph's salary at retirement is expected to be $150,000. Assume that mortality tables indicate the life expectancy of someone aged 65 in 2056 is 12 years. The company has the following pension benefit formula: Annual pension benefit on retirement = 2% final salary years of service. A discount rate of 6% is assumed to be the current yield on high-quality debt instruments. Assume it is now 2024, three years after the defined benefit pension plan for Joseph Moore was initiated. In December 2024, Carla Vista's actuary provided the company with an actuarial revaluation of the plan. The actuary's assumptions included the following changes: Click here to view the factor table. (a) Calculate the defined benefit obligation at December 31,2024 , and the amount of any actuarial gain or loss. Use a financial calculator of Excel functions for your calculation of the 7% rate. (For colculation purposes, use 5 decimal places as displayed in the factor table provided and round answers to 0 decimol ploces, es. 5,275)