begins working for LTC Ltd$.$ at the beginning of $2019.$ LTC

sponsors a defined benefit RPP with benefits that do not become vested until after

an employee has been with the corporation for five years. LTC has reported the

following PAs for Mark:

$2019$ $$4,500$

$20204,800$

On January $1,2021,$ Mark is offered a better position with a competing corporation

and resigns at LTC Ltd$.$

Required: Calculate Mark$$s PAR for $2021.$

Case D Victor Fortune$$s employer sponsors a