The EPBO for a particular employee on January 1, 2016, was $150,000. The APBO at the beginning of the year was $30,000. The appropriate discount rate for this postretirement plan is 5%. The employee is expected to serve the company for a total of 25 years with 5 of those years already served as of January 1, 2016. The EPBO at the time of retirement will be:

E. None of the other answer choices are correct
B. $80,000 (approx.)
D. $100,000 (approx.)
C. $500,000 (approx.)
A. $400,000 (approx.)