Classified Electronics has an unfunded retiree health care plan. Each of the company's three employees has been with the firm since

its inception at the beginning of $2023.$ As of the end of $2024,$ the actuary estimates the total net cost of providing health care benefits

to employees during their retirement years to have a present value of $$66,000.$ Each of the employees will become fully eligible for

benefits after $20$ more years of service but aren't expected to retire for $35$ more years. The interest rate is $4\%.$

Required:

What is the expected postretirement benefit obligation at the end of $2024?$

What is the accumulated postretirement benefit obligation at the end of $2024?$

What is the expected postretirement benefit obligation at the end of $2025?$

What is the accumulated postretirement benefit obligation at the end of $2025?$