An insurer issues a fully discrete whole life insurance on (x), a smoker, with a death benefit of 100. You are given: (i) Premium rates are based on the equivalence principle. (ii) Premium rates are different for smokers (sm) and non-smokers (ns). (iii) i= 0.05 (iv) For a smoker, m = 12.40. (v) For a non-smoker, = 15.50. The insurer mistakenly charged the smoker policyholder a non-smoker rate. Calculate the insurer's expected present value of the loss at issue for this policy.