Lorin Management Services has an unfunded postretirement benefit plan. On December 31, 2021, the following data were available concerning changes in the plan's accumulated postretirement benefit obligation with respect to one of Lorin's employees:

APBO at the beginning of 2021	$	22,018
Interest cost: ($22,018 9%)		1,982
Service cost: ($50,000 1/25)		2,000
Portion of EPBO attributed to 2021
APBO at the end of 2021	$	26,000

Required: 1. Over how many years is the expected postretirement benefit obligation being expensed (attribution period)? 2. What is the expected postretirement benefit obligation at the end of 2021? 3. When was the employee hired by Lorin? 4. What is the expected postretirement benefit obligation at the beginning of 2021? (Round final answer to the nearest whole dollars.)