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Careful Consulting Company has an unfunded postretirement benefit plan. On December 3 1 , 2 0 2 4 , the following data were available concerning

Careful Consulting Company has an unfunded postretirement benefit plan. On December 31,2024, the following data were available concerning changes in the plan's accumulated postretirement benefit obligation with respect to one of Careful's employees:
APBO, January 1 $ 32,328
Interest cost ($32,328\times 10%)3,233
Service cost ($83,600\times 1-: 22)3,800
APBO, December 31 $ 39,361
Required:
Over how many years is the expected postretirement benefit obligation being expensed?
What is the expected postretirement benefit obligation at the end of 2024?
When was the employee hired?
Note: Round your answer to 1 decimal place.
What is the expected postretirement benefit obligation at the beginning of 2024?
Note: Round your final answer to the nearest whole dollar amount.

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