Bill Has Worked for Excellent Corp

Multiple Choice

Bill has worked for Excellent Corp. for 4 years. During this period, Excellent Corp. has contributed $25,000 to his retirement plan. Assuming the company uses graded vesting, how much will Bill be able to roll into an individual retirement account (IRA) if he leaves Excellent Corp. at the end of 4 years?

A) $0
B) $5,000
C) $10,000
D) $15,000
E) $20,000