Use the Following Information for Questions

Use the following information for questions
On January 1, 2016, Newlin Co.has the following balances:
Defined benefit obligation $2,100,000
Fair value of plan assets 1,800,000
The discount rate is 10%.Other data related to the pension plan for 2016 are:
-The balance of the defined benefit obligation at December 31, 2016 is

A) $2,433,000.
B) $2,385,000.
C) $2,355,000.
D) $2,337,000.