a. $230,000. b. $140,000. c. $320,000. d. $100,000

Justin Company has a defined-benefit plan. At the end of 2018, it has determined the following information related to its pension plan: Projected benefit obligation Accumulated benefit obligation 1,320,000 Fair value of pension plan assets 1,210,000 The amount of pension liability that is reported in Justin's balance sheet at the end of 2018 is O a. $230,000. O b. $140,000. o c. $320,000. O d. $100,000.