4 Taya Corp. maintained a defined benefit pension plan for its employees. Tanya uses IFRS. Pertinent details for 20X6 are as follows: Pension obligation, January 1, 20X6 Current service cost - end of year Past service cost-improved benefits - beginning of year Pension benefits paid-end of year Actuarial gain Discount rate used in actuarial assumptions What is the balance of Taya's PVDBO as at December 31, 20X6? Oa. $9,068,000 Ob. $9,040,000 $9,036,000 Od. $9,016,000 $8,000,000 $800,000 $500,000 $600,000 4,000 4%