Cassandra is retiring December 31, 2023, after many, happy years of employment with Canadian National Railway Company (CN). She is fortunate to be part of a Defined Benefit Pension Plan (DBPP). Her pension was applicable from the first day of her employment and is based on years of service and average earnings over the last five years. Benefit percentage 2% Cassandra's annual salary 2023 - $74,000 2022 - $69,300 2021 - $67,000 2020 - $59,500 2019 - $57,000 Years of plan membership 30 a) Calculate Cassandra's annual pension from the DBPP and show the formula calculation?