ABC Has a Non-Contributory, Defined Benefit Pension Plan

ABC has a non-contributory, defined benefit pension plan.Data for 2014 were as follows: Pension plan assets (at fair value) January 1, 2014, $240,000, and December 31, 2014, $285,000; APO, January 1, 2014, $243,000 and December 31, 2014, $345,000.The accrued pension obligation was underfunded at the end of 2014 in the amount of:

A) $60,000.
B) $15,000.
C) $30,000.
D) $45,000.