Joey has been an active participant in a defined benefit plan for 21 years. During his last 5 years of employment, Joey earned $32,000, $48,000, $55,000, $95,000, and $105,000, respectively (representing his highest-income years). a. Calculate Joeys maximum allowable benefits from this qualified plan (assume there are fewer than 100 participants). b. Assume that Joeys average compensation for his three high years is $203,000. Calculate Joeys maximum allowable benefits.