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Juan was hired at Brownstone Warehouse on August 10, 1978. His employment terminated March 25, 2006. Juan was not a member of the organization's pension

Juan was hired at Brownstone Warehouse on August 10, 1978. His employment terminated March 25, 2006. Juan was not a member of the organization's pension plan. Juan's employer paid him a$77,000.00retiring allowance. Calculate the eligible portion of the retiring allowance.

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