The EPBO for a particular employee on January $1,2024,$ 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 $1,2024.$ What is the APBO On

December $31,2024?$

Multiple Choice

$$37,800$

$$42,800$

$$31,500$

$$30,000$