Javier recently graduated and started his career with DNL Incorporated DNL provides a defined benefit plan to all employees. According to the terms of the plan, for each full year of service working for the employer, employees receive a benefit of $1\mathrm{.}5$ percent of their average salary over their highest three years of compensation from the company. Employees may accrue only $30$ years of benefit under the plan $(45$ percent$).$

Determine Javier$$s annual benefit on retirement, before taxes, under each of the following scenarios $($Use Exhibit $13-1)$:

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Leave no answers blank. Enter zero if applicable.

Problem $13-54$ Part c $($Algo$)$

c$.$ Javier works for DNL for six years and three months before he leaves for another job. Javier's annual salary was $$117,000,$ $$127,000,$ $$136,200,$ and $$143,300$ for years $4,5,6,$ and $7,$ respectively. DNL uses a five$-$year cliff vesting schedule. What is his annual before tax benefit?