Ben is a member of a DBP$.$ Ben earns $120,000$ this year. Ben and his employer each contribute $5\%$ of his income to the pension plan. At retirement Ben's pension will pay $1\mathrm{.}5\%$ of hsi final average earnings per year of service. the money purchase limit for the year is $$27,830.$ What is Ben's pension adjustment for the year $12,00027,330,21,00015,600$