The following data are for Guava Company's retiree health care plan for the current calendar year. Number of employees covered Years employed as of January 1 Attribution period EPBO, January 1 EPBO, December 31 Interest rate Funding and plan assets 5 4(each) 20years $ 64,000 $ 69,120 8 % None What is the service cost to be included in the current year's postretirement benefit expense? (Round your answer to the nearest whole dollar.) Multiple Choice $3,200. $3,456. $3,900. $3,306