The answer is 3.7a+3b
Because you combine like terms
b
a and d should not be considered bc it is not logically correct. c is eliminated because that may not always be the case. therefore it should be b.
117,150
5% of 71,000 is 3,550, 3,550 c 13(years) = 46,150(what the company will add to his salary) 71,000 + 46,150 = 117,150