Elm City was founded in Year 1 and contributes to and administers a single-employer defined benefit pension plan on behalf of its covered employees. The plan is accounted for in a pension trust fund. Actuarially determined employer contribution requirements and contributions actually made for the past three years, along with the percentage of annual covered payroll, were as follows: Contribution made Actuarial requirement Amount Percent Amount Percent Year 3 $11,000 26 $11,000 26 Year 2 5,000 12 10,000 24 Year 1 None None 8,000 20 In the required supplementary information to Elm's Year 3 financial statements, the actuarially determined contributions should be shown to the extent available for a minimum of: 0 1 year. 0 2 years. O 3 years. 10 years