oregon's companys employees are eligible for retirement with benefits at the end of the year in which both age 60 is attained and they have completed 35 years of service. The benefits provide 15 years reimbursement for healthcare services of $25,000 annually, beginning one year from the date of retirement.

Ralph Young was hired at the beginning of 1988 by Oregon after turning a 22 and it is expected to retire at the end of 2026, age 60. The discount rate is 4%. Their plan is unfunded.

The PV of an ordinary annuity of one dollar where N= 15 and i= 4% is 11.11839.

The PV of one dollar where N = two and i= 4% is 0.92456.

With respect to Ralph, what is Oregons accumulated post retirement benefit obligation (APBO) at the end of 2024, rounded to the nearest dollar?