At January 1, 2020, Van Gogh Corp

At January 1, 2020, Van Gogh Corp.'s defined benefit pension plan, under IFRS, had a defined benefit obligation of $ 100,000, while the fair value of the plan assets was $ 120,000. During 2020, the plan's current service cost was $ 150,000; past service costs were $ 80,000; Van Gogh contributed $ 110,000 to the plan; the actual and expected return on the plan assets was $ 9,000; and benefits paid to retirees were $ 95,000. What is the fair value of the plan assets at December 31, 2020?

A) $ 239,000
B) $ 205,000
C) $ 144,000
D) $ 135,000