A company has a defined benefit pension plan for its employees. On December 31, year one, the accumulated benefit obligation is $45,900, the projected benefit obligation is $68,100, and the fair value of the plan assets is $62,000. What amount, if any, related to the defined benefit plan should be recognized in the balance sheet at December 31, year one?

Nothing, as the fair value of the plan assets exceeds the accumulated benefit obligation.

An unrealized loss of $6,100.

An asset of $16,100.

A liability of $6,100.