Star Inc. sponsors a defined benefit plan where employees vest 25% after 2 years, 50% after 4 years, and 100% after 8 years. One of Star's employees currently has a salary of $50,000, has just met the 50% threshold on December 31, 2020, and is expected to retire in 15 years with a salary at that time of $80,000. The annual benefit formula is equal to 3% x number of years of service x final salary.

What is the present value at the employees projected retirement date, assuming a 10-year retirement and a discount rate of 6%, under a (1) VBO, (2) ABO, and (3) PBO pension liability measurement?