15. On January 1, 2018, Pensy Co has the following balances: Projected benefit obligation $4,200,000 Fair value of plan assets 3,750,000 Other data related to the pension plan for 2018 are: Annual service cost Amortization of prior service costs Contributions by employer Benefits paid to retirees Actual return on plan assets Amortization of pension gain The settlement rate is 10% $240,000 54,000 270,000 300,000 264,000 18,000 The fair value of plan assets at December 31, 2018 is A. $3,456,000 B. $4,284,000 C. $3,714,000 D. $3,984,000