The Brand Corporation's December 31,2014 Balance Sheet Reports a Pension

The Brand Corporation's December 31,2014 balance sheet reports a pension liability of $243,000.On December 31,2014,the projected benefit obligation was $4,975,000,the fair value of the plan assets was $4,679,000,and the accumulated benefit obligation was $3,482,500.The December 31,2014 balance sheet should report a pension liability totaling

A) $243,000.
B) $296,000.
C) $4,975,000.
D) $3,482,500.