Jim works for a company that sponsors a defined benefit plan that follows the unit credit formula of 1 % of final salary multiplied times years of service for determining benefits . If Jim has worked for his employer for 30 years with a final salary is $ 350,000 , what will his retirement benefit be in 2023 ?

A. $105.000

B. $265.000

C. $350,000

D. $99.000