A company's defined benefit pension plan had a PBO of $276,000 on January 1, 2018. During 2018, pension benefits paid were $45,000. The discount rate for the plan for this year was 8%. Service cost for 2018 was $82,000. Plan assets (fair value) increased during the year by $52,000. The amount of the PBO at December 31, 2018, was: Multiple Choice None of these answer choices are correct. $231,000. $380,080. $335,080