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Michelle joined Avion Electronics in April 1983. Her employment was terminated on November 30, 2016 and she was paid a $60,000.00 retiring allowance. Michelle joined

Michelle joined Avion Electronics in April 1983. Her employment was terminated on November 30, 2016 and she was paid a $60,000.00 retiring allowance. Michelle joined her companys pension plan in 1987 and was fully vested on termination of employment. Calculate the non-eligible portion of the retiring allowance.

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