2) The present value of the defined benefits obligation of the Moreton Defined Benefits Superannuation Fund as at 30 June 2022 was $680 million. At the same date, the fair value of the plan assets was $620 million. The current service cost for the period is determined to be $58 million. What is the correct statement with the most appropriate accounting treatment and amount at 30 June 2022 ? A) The net defined benefit is an asset with a balance of $58 million. B) The net defined benefit is a liability with a balance of $60 million. C) The net defined benefit is a liability with a balance of $58 million. D) The net defined benefit is an asset with a balance of $2 million