During its first year of operations, a company granted its employees vacation privileges and pension rights estimated at a cost of $23,094 and $15,145, respectively. The vacations are expected to be taken in the next year, and the pension rights are expected to be paid in the future 5- 30 years. What is the total cost of vacation pay and pension rights to be recognized in the first year? Oa $15.145 Ob. $64529 c53239 d. $21,094