$7$ Abebe has a universal life $($UL$)$ policy with a face amount of $5400,000.$ When Abebe purchased the policy, his life insurance agent recommended that his policy have level cost of insurance $($LCOI$),$ The cost of insurance $($COl$)$ of the policy has been set at $$23\mathrm{.}25.$ Last year the value of the investment account was $598,000$ and this year it has grown to $$107,000.$ Which statement accurately describes the mortality deduction from Abebe's account? bjNScXErcEF$4$UytXS$0$o$3$b$1$ZhOXI$4$dz$09$ ga$.$ O The mortality deduction is the same because it is levelb. O The mortality deduction this year is $$6,832$c$.$ The mortality deduction last year was $$7,022$d$.$ The mortality deduction in the later years is greater