The EPBO for a particular employee on January $1,2024,$ was $$157,000.$ The APBO at the beginning of the year was $$31,400.$ The appropriate discount rate for this postretirement plan is $6\%.$ The employee is expected to serve the company for a total of $25$ years with $5$ of those years already served as of January $1,2024.$ What is the APBO On December $31,2024?$

Note: Round your answer to the nearest whole dollar.

Multiple Choice

$$37,680$

$$33,284$

$$31,400$

$$39,941$