Carla Vista Inc. has a defined$-$benefit pension plan covering its $360$ employees. Carla Vista agrees to amend its pension benefits. The prior service cost associated with the amendment is $$320000.$ The employees are grouped according to expected years of retirement, as follows:

$\backslash$table$[[$Group$,\backslash$table$[[$Number of$],[$Employees$]],\backslash$table$[[$Expected Retirement$],[$on December $31]]],[$A$,60,2025],[$B$,90,2026],[$C$,130,2027],[$D$,80,2028]]$

What is the service years total for the year ending December $31,2026$ and what is the overall total number of service years?

$300$ for $2026$ and $950$ overall.

$300$ for $2026$ and $1440$ overall.

$90$ for $2026$ and $950$ overall.

$90$ for $2026$ and $360$ overall.