Bruno terminated employment with Philip’s Bar and Grill (PBG) after completing five years of service. PBG sponsors a 401(k) profit sharing plan with a dollar for dollar match up to 6% of compensation in which Bruno had an account balance of $50,000. Of that account balance, $20,000 was attributable to PBG non contributory contributions and $30,000 was attributable to the combination of Bruno’s deferral contributions and the equivalent employer match on those deferral contributions. At this time, considering Bruno has terminated employment and that PBG’s 401(k) profit sharing plan is not top-heavy and follows the least generous graduated vesting schedule permitted under PPA 2006, what is Bruno’s vested account balance in the 401(k) profit sharing plan?

(a) $43,000.

(b) $44,000.

(c)  $46,000.

(d)  $47,000.