" Contribution fraction" is a fraction, the numerator of which is the sum of the annual additions to the member's accounts under all defined contribution plans sponsored by the township for all limitation years, and the denominator of which is the sum of the lesser of the following amounts, determined for each limitation year of service with the township:
A. One and twenty-five hundredths x $30,000; or
B. Thirty-five percent of the member's limitation compensation for such limitation year.