Joseph participates in his employer's Defined-Benefit Pension Plan (DBPP). He is planning on retiring after 20 years of employment with the government. His employer sponsors a 2% Defined-Benefit Pension Plan (DBPP) with the formula based on the average of his last 3 years of earnings. If Samuel's employment income has been $86,000, $83,000 and $80,000 in the last three years, what would be his annual pension income at retirement? A) $45,700 B $33,200 $83,000 D $32,000