Kay terminated employment with Atria Corp after completing four years of service. Atria sponsors a 401(k) profit sharing plan (non-safe harbor) with a dollar for dollar match up to 6% of compensation in which Kay had an account balance of $60,000. Of that account balance, $20,000 was attributable to Atria’s noncontributory contributions and, $30,000 was attributable to Kay’s deferral contributions and $10,000 to the employer match on those deferral contributions. At this time, considering Kay has terminated employment and that Atria’s 401(k) profit sharing plan follows the least generous graduated vesting schedule permitted under PPA 2006, 

what is Kay’s vested account balance in the 401(k) profit sharing plan?

a. $54,000 

b. $60,000 

c. $48,000 

d. $36,000