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Michelle joined Avion Electronics in April 1979. Her employment was terminated on November 30, 2015 and she was paid a $61,500.00 retiring allowance. Michelle joined

Michelle joined Avion Electronics in April 1979. Her employment was terminated on November 30, 2015 and she was paid a $61,500.00 retiring allowance. Michelle joined her companys pension plan in 1984 and was fully vested on termination of employment. Calculate the non-eligible portion of the retiring allowance.

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