Assume the actuary estimates the net cost of providing health care benefits to a particular employee during his retirement years to have a present value of $60,000. If the benefits relate to an estimated 25 years of service and five of those years have been completed: Multiple Choice The EPBO would be $12,000. The EPBO would be $8,400. The APBO would be $12,000. The APBO would be $8,400.