Robinson Industries has a defined benefit pension plan that specifies annual retirement benefits equal to 2% x Service years x Final Year's salary

Patty Mills was hired by Robinson at the beginning of 2006. Mills is expected to retire after 40 years of service. His retirement is expected to span 20 years. At the end of 2020, 15 years after being hired, his salary is $64,400. The company's actuary projects Mills' salary to be $86,900 at retirement. The actuary's discount rate is 8%.

PVA Factors
PVA n=15, 18% 8.55948
PVA n-20, 18% 9.81815
PVA, n25,1-8% 10.67478

PV Factors
PV, 16, 18% 31524
PV 20, 18% 21455
PV, n.25.18% 14602

What is the company's accumulated benefit obligation (ABO) at the end of this year with respect to Patty Mills?