) CBA provides a defined benefit plan to its employees. Under the plan, employees earn a benefit equal to 2 percent for every year of service of their average salary for their three highest years of compensation. CBA implements a seven- year graded vesting schedule as part of the plan. If Tina works for CBA for four years, earning annual salaries of $60,000, S65,000, $70,000, and $75,000, and then leaves to work for another employer, what benefit would she be entitled to receive (her vested benefit)