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.

e$.$ Javier works for DNL for $32$ years and three months before retiring. Javier's annual salary was $$225,000,$$$235,000,$$$244,000,$ and $$255,000$ for his final four years of employment. Note that in the year he retired he didn't work for the entire year, so he received only portion of the annual salary for that year.

Annual before$-$tax benefit