10. Omil has a defined benefit pension plan (DBPP) and a deferred profit sharing plan (DPSP). The DBPP benefit that he earned during the year was based on a pensionable salary of $78,000 and the DBPP has a unit percentage provided by the plan at 2.0%. The amount Omil's employer contributed to the DPSP was 6% of his pensionable salary. Omil's pension adjustment (PA) for the year applicable is:

a)$6,240

b)$18,120

c)$22,930

d)$13,440

e)$25,718