Heather has been an active participant in a defined benefit plan for 19 years. During her last 6 years of employment, Heather earned $58,000, $64,000, $72,000, $101,500, $109,500, and $121,500, respectively (representing her highest-income years), Assume that there are fewer than 100 participants in the plan. If required, round your answers to the nearest dollar. a. Calculate Heather's maximum allowable benefits from her qualified plan. b. Assume that Heather's average compensation for her three highest years is $267,800. Calculate her maximum allowable benefits.