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 $4\%.$