On January 2, 2016, Carver Company granted the recognition of prior service costs to a new group of employees that just joined the company.The remaining years of service for the employees are projected to be as follows:

Employee 15 years

Employee 23 years

Employee 32 years

What percentage of the total prior service cost (using the years-of-service-method) will Carver amortize in 2018?

a. 60%

b. 30%

c. 20%

d. 10%

e. none of the above