The following data are for Guava Company's retiree health care plan for the current calendar year.

Number of employees covered		5
Years employed as of January 1		4	(each)
Attribution period		20	years
EPBO, January 1	$	57,000
EPBO, December 31	$	62,130
Interest rate		9	%
Funding and plan assets		None

What is the interest cost to be included in the current year's postretirement benefit expense?

Choices are

5130

1026

1118

926