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Javier recently graduated and started his career with DNL Incorporated. DNL provides a defined benefit plan to all

employees. According to the terms of the plan, for each full year of service working for the employer, employees receive a

benefit of $1\mathrm{.}5$ percent of their average salary over their highest three years of compensation from the company. Employees

may accrue only $30$ years of benefit under the plan $(45$ percent$).$

Determine Javier's annual benefit on retirement, before taxes, under each of the following scenarios $($Use Exhibit $13-1)$:

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. Leave no

answers blank. Enter zero if applicable.

b$.$ Javier works for DNL for three years and three months before he leaves for another job. Javier's annual salary was $$68,000,$

$$78,000,$$$85,600,$ and $$90,200$ for years $1,2,3,$ and $4,$ respectively. DNL uses a seven$-$year graded vesting schedule.