Javier recently graduated and started his career with dnlinc. dnl provides a defined benefit plan to all employees. according to the terms of the plan, for each full year of serviceworking for the employer, employees receive a benefit of 1.5percent of their average salary over their highest three years ofcompensation from the company. employees may accrue only 30 yearsof benefit under the plan (45 percent). javier works for dnl forsix years and three months before he leaves for another job. javier’s annual salary was $70,000, $80,000, $90,000, and $95,000for years 4, 5, 6, and 7 respectively. dnl uses a five-year cliffvesting schedule. determine javier’s annual benefit on retirement, before taxes.