The EPBO for a particular employee on January 1, 2021, was $146,000. The APBO at the beginning of the year was $29,200. The appropriate discount rate for this postretirement plan is 4%. 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, 2021. What is the APBO at December 31, 2021? (Round your answer to the nearest whole dollar.) Multiple Choice $30,368. $29,200. $36,442 $35,040.