13. income tax

Fajardo Company provided the following pension plan information: Projected benefit obligation - January 1, 2021 3,500,000 Fair value of plan assets - January 1, 2021 2,800,000 Pension benefits paid during the year 250,000 Current service cost for 2021 1,750,000 425,000 Past service cost for 2021 180,000 Actual return on plan assets Contribution to the plan 1,500,000 200,000 Actuarial loss due to change in assumption on PBO 10% Discount or settlement rate Current service cost for 2021 1,750,000 Past service cost for 2021 425,000 Actual return on plan assets 180,000 Contribution to the plan 1,500,000 Actuarial loss due to change in assumption on PBO 200,000 Discount or settlement rate 10% What is the projected benefit obligation on December 31, 2021? O 5.775.000 5,550,000 O 5.975,000 5.075.000