Beale Management has an unfunded retiree health care plan. At the end of 2022, the actuary estimates the total net cost of providing health care benefits to employees during their retirement years to have a present value of $80,000. The employees have already worked for 4 years will become fully eligible for benefits after 16 more years of service but aren't expected to retire for 5 more years after eligibility. The interest rate is 5%. What is the company's accumulated postretirement benefit obligation at the end of 2022? $5,000 a. Ob. $80,000 $60,000 C. $4,000 d. $16,000 e