Which of the following are factors that would be expected to reduce the amount of the retirement benefit from a defined benefit pension plan? (assume that the plan meets the minimum funding requirements each year) (1) less than ten years of plan participation (2) investment earnings that are lower than expected (3) use of a flat-benefit, rather than a unit-benefit, formula (4) participant's retirement before age 65 Select one: a. (1) and (2) only b. (1) and (4) only c. (2) and (3) only d. (1), (2), and (4) only