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, 2015: $\begin{array}{lr}\text { Projected benefit obligation } & \$ 850,000 \\\text { Accumulated OCl -net gain } & 300,000 \\\text { Accumulated OCl (PSC) } & 405,000\end{array}$ The amount for the prior 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 balance sheet at December 31, 2015 is

A) Pension liability of $250,000
B) Pension liability of $600,000
C) Pension liability of $850,000
D) Pension liability of $1,255,000