The following data are for Guava Company's retiree health care plan for the current calendar year.
Number of employees covered 5
Years employed as of January 1 4 (each)
Attribution period 20 years
EPBO, January 1 $64,000
EPBO, December 31 $67,840
Interest rate 6%
Funding and plan assets None
What is the service cost to be included in the current year's postretirement benefit expense?
a) $3,800.
b) $3,392.
c) $3,200.
d) $3,332.