Reba bought a universal life (UL) policy four years ago. The premiums paid over those four years and the policy's net cost of pure insurance (NCPI) are as follows: Year 1: Premiums paid = $6,000; NCPI = $1,500 Year 2: Premiums paid = $7,000; NCPI = $1,600 Year 3: Premiums paid = $8,000; NCPI = $1,800 Year 4: Premiums paid = $9,000; NCPI = $2,100 What is the adjusted cost base (ACB) of Reba's policy at the end of Year 4? cGN1emFaZkICa3IEUDVxdEh0bFp4Zz09 @ a. $24,000 b. O $23,000 . $30,000 d. O $27,900