Use the Following to Answer Questions

Use the following to answer questions
The following incomplete (columns have missing amounts) pension spreadsheet is for Old Tucson Corporation (OTC) .

-What was the balance of the net pension asset / liability reported in the balance sheet at the end of the previous year?

A) Net pension asset of $250.
B) Net pension asset of $442.
C) Net pension liability of $250.
D) Net pension liability of $442.