The present value of vested benefits of employees at present pay levels is $7,000,000 and at future pay levels is $8,000,000. The present value of non-vested benefits of employees at present pay levels is $14,000,000 and at future pay levels is $16,000,000. What is the vested benefit obligation of this company? O a. $16,000,000 O b. $8,000,000 O c. $21,000,000 O d. $7,000,000 O e. $24,000,000