Presented Below Is Information Related to Decker Manufacturing Company as of December

Presented below is information related to Decker Manufacturing Company as of December 31, 2011:

The amount for the past service cost is related to an increase in benefits.The fair value of the pension plan assets is $600,000.
The pension asset \ liability reported on the statement of financial position at December 31, 2011 is

A) Pension liability of $300,000
B) Pension liability of $600,000
C) Pension liability of $900,000
D) Pension liability of $1,305,000