A company's defined benefit pension plan had a PBO of $270,000 on January 1, 2016. During 2016, pension benefits paid were $46,000. The discount rate for the plan for this year was 10%. Service cost for 2016 was $84,000. Plan assets (fair value) increased during the year by $46,000. The amount of the PBO at December 31, 2016, was: $224,000. $381,000. $335,000. None of these answer choices is correct