Gamma Insurance has the following cumulative loss triangle of paid claims for one of its property/liability lines in 2021: Accident Year 12 months 24 months 36 months 2018 $400,000 $600,000 $650,000 2019 $500,000 $700,000 2020 $600,000 a) Assume that for accident year 2020, the case reserve is set at $150,000. What is the IBNR reserve estimate for accident year 2020? Show your calculations. b) What is Gamma's total loss reserve for this property/liability line as of now in 2021? Show your calculations