Sachs Brands' defined benefit pension plan specifies annual retirement benefits equal to: 1.6% service years final year's salary, payable at the end of each year. Angela Davenport was hired by Sachs at the beginning of 2002 and is expected to retire at the end of 2036 after 35 years' service. Her retirement is expected to span 18 years. Davenport's salary is $90,000 at the end of 2016 and the company's actuary projects her salary to be $240,000 at retirement. The actuary's discount rate is 7%.

If no estimates are changed in the meantime, what will be the accumulated benefit obligation at the end of 2019 (three years later) when Davenports salary is $100,000?