The reasoning: refraction and accommodation
Power (D) = 1/f (m). Total ~60 D: cornea ~43 D (largest refractive index step, air–tear film), lens ~20 D (variable). Near point recedes with age as lens elasticity falls (amplitude of accommodation ~14 D at 10 years, ~4 D at 40, ~1 D at 60 → presbyopia). Pinhole improves acuity only for refractive error.