Huggins Company Has the Following Information at December 31, 2015

Huggins Company has the following information at December 31, 2015 related to its pension plan: $\begin{array}{lr}\text { Projected benefit obligation } & \$ 4,000,000 \\\text { Accumulated benefit obligation } & 3,200,000 \\\text { Plan assets (fair value) } & 4,350,000 \\\text { Accumulated } \mathrm{OCl} \text { (PSC) } & 300,000\end{array}$ The amount of pension asset / liability Huggins Company would recognize at December 31, 2015 is

A) Pension liability of $300,000.
B) Pension asset of $1,150,000.
C) Pension liability of $800,000.
D) Pension asset of $350,000.