Use the Following Information for Questions 49-50 -The Net Defined Benefit Liability/asset That Should Be Reported at Is

Use the following information for questions 49-50.
The following information is available for Figgy Enterprises Ltd. for calendar 2020. The corporation uses IFRS. $\begin{array}{ll}\text{ Plan assets (at fair value) , end of year ...................................... } & \$ 1,800,000 & Dr \\\text{ Defined benefit obligation, end of year .................................... } & 1,920,000 & Cr \\\text{Pension expense ........................................................................} & 360,000 & \\\text{ Contributions for year }............................................................ & 324,000 & \\ \end{array}$
-The net defined benefit liability/asset that should be reported at December 31, 2020 is

A) $ 120,000 asset.
B) $ 120,000 liability.
C) $ 204,000 asset.
D) $ 360,000 liability.