Assume the actuary estimates the net cost of providing health care benefits to a particular employee during his retirement years to have a present value of $$61,000.$ If the benefits relate to an estimated $25$ years of service and four of those years have been completed, the:EPBO would be $$2,440.$

APBO would be $$9,760.$

APBO would be $$2,440.$

EPBO would be $$9,760.$