Bryan is a participant in a pension plan. Information on the plan and Bryan's involvement follows.

Plan inception: Jan. $1$ of Year $1$

Bryan's first day with the company: Jan. $1$ of Year $1$

Bryan's expected service period: $20$ years

Bryan's expected final salary: $$100,000$

Retirement period: $10$ years

Brian's salary for Year $1$ and Year $2$: $$30,000$

Discount rate: $10\%$

Pension benefit formula: Yearly benefit during retirement Number of years worked