At December 31, 2020, the Yorktown Pension Fund's Plan Fiduciary

At December 31, 2020, the Yorktown pension fund's plan fiduciary net position was $12 million. Its total pension liability at that time was $16 million. For the year ended December 31, 2020, its pension fund had paid $3 million in pension benefits. Yorktown's salaries for the year were $18 million. What was Yorktown's funded ratio?

A) 67%
B) 75%
C) 89%
D) 400%