Wings, Inc. pays retirement benefit to an employee named Justin, who is scheduled to retire in 10 years. Justin's annual pension benefit is equal to 50% of his estimated annual salary of $70,000 at the date of retirement. The pension benefit is to be paid at the end of each year for 15 years. What is the pension liability of the company to be recorded now? The interest rate to be used is 6%. O $525,000 O $189,814 O $293,155 O $339,929