Mallard Company sponsors a pension plan with the following pension benefit:

Benefit paid at each year$-$end during retirement $=($Number of years worked x Annual salary at retirement$)-$: $25$

Employee Josie began work with the company and received credit for service as of January $1$ of Year $1.$ Josie is expected to work a total of $30$ years with an annual salary at retirement of $$100,000.$ She is expected to draw $10$ years of retirement benefits. The discount rate is $10\%.$

Note: Carry all decimals in calculations; round the final answer to the nearest dollar.

a$.$ Compute the PBO on December $31$ of Year $10,$ if Josie$$s current salary is $$30,000.$

b$.$ Compute the ABO on December $31$ of Year $10,$ if Josie$$s current salary is $$30,000.$