Your client has participated in the FP R US pension plan for 23 years. The plan provides benefits of 2.00% for each year of service based on the member's average best 5 years of earnings. Your client's highest earnings were in her last 10 years, and were as follows: 2023: $86,000 2022: $85,000 2021: $85,000 2020: $83,000 2019: $82,000 2018: $82,000 2017: $83,000 2016: $82,000 2015: $84,000 2014: $83,000 What is your client entitled to at time of retirement eligibility based on the information provided