The Trustee for the Bronson Corporation Pension Sent a Report

The trustee for the Bronson Corporation pension sent a report to the CEO with the following information for the fiscal year:
$\begin{array}{lr}\text { Beginning balance of plan assets at fair value } & \$ 1,560,000 \\\text { Actual return on plan assets } & \$ 210,000 \\\text { Employer's contribution } & \$ 150,000 \\\text { Distributions to retirees } & \$ 75,000 \\\text { Service cost } & \$ 125,000 \\\text { Interest cost I } & \$ 156,000 \\\text { Loss from changes in benefits or assumptions } & \$ 35,000 \\\text { Beginning balance of the PBO } & \$ 1,580,000\end{array}$
-At the end of the year,the pension plan is

A) underfunded by $20,000.
B) overfunded by $20,000.
C) underfunded by $24,000.
D) overfunded by $24,000.