Jim is a legal clerk for the JBW Law Firm. He is provided with a defined benefit retirement plan. The plan has a contribution percentage of 2.4%. The retirement benefit is based on the average salary from the employees last three years. Jim retires after 35 years at the law firm with salaries in his last three years of $44,000, $47,000, and $51,000. How much will his annual benefit be once he retires?

		Between $32,000 and $34,000
		Between $35,000 and $37,000
		Between $39,000 and $41,000
		Not enough information to calculate the benefit