Cumulative paid losses of Tango Insurance Company for accident year 2018 at 12 months, 24 months, 36 months, and 48 months are 5400,5700,$750 and $750, respectively. For accident year 2019 , cumulative paid losses at 12,24 , and 36 months are $425,$775, and $800, respectively. For aceident year 2020 , cumulative paid losres at 12 and 24 months are $500 and $825, respectively. Finally, for accident year 2021 , cumulative paid losses are $5$0. Perform an actuarial aralysis using the loss development method. What is the estimated IBNR reserve if paid losses for all accident years as of the date of the analysis are $1,500 and case reserves are $1,000 ? (Note There are 4 euestions in the exam relating to this scenariviall of which cin be aniswered by a single analysis.) 5925 $647 $1,020 $517