Coach Faucheuxs 401(k)/profit sharing plan (PSP) has standard graded vesting. Consider the following:

$200,000 Total balance for his account

$60,000 PSP contributions

$40,000 Earnings on PSP contributions

$39,000 Deferrals

$21,000 Earnings on deferrals

$40,000 Match and earnings on the match

years of service	all employer contributions 2 t0 6 year graduated
1	0
2	20%
3	40%
4	60%
5	80%
6	100%

If Faucheux leaves four weeks before his four-year anniversary, how much is vested?

$88,000

$116,000

$140,000

$200,000