Question 3 Suppose that the plan under Projected Unit Credit Method with normal retirement benefit of 1% of final salary per year of service was effective at 1/1/2007. Suppose the retirement age is 65 and there is no preretirement termination other than death. It is given that dos (12) =12. Census data on 1/1/2017, and commutation functions: Age at Attained Annual Participant S 64 Dx Hire Age x Salaries S 30 30 $20,000 4 4 140 35 40 $25,000 130 40 50 $30,000 N 2 120 50 50 $30,000 2 120 65 O 10 Determine the total actuarial liability (TAL) and total normal cost (TNC) as of 1/1/2017