Azalea Inc. has a defined-benefit pension plan covering its 200 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 Group Employees on December 31 A 20 2025 B 50 2026 C 90 2027 D 40 2028 What is the service years total for the year ending December 31, 2026 and what is the overall total number of service years? Group of answer choices a. 50 for 2026 and 200 overall. b. 50 for 2026 and 550 overall. c. 180 for 2026 and 550 overall. d. 180 for 2026 and 800 overall