A government has a single-employer defined benefit pension plan for its firefighters. At its December 31, 2019 fiscal year-end, the government had a total pension liability for the plan of $1,200,000 and the related pensions plan net position was $800,000. On December 31, 2020, the government had a total pension liability for the plan of $1,300,000 and the related pensions plan net position was $780,000. What is the governments net pension liability in its government-wide financial statements on December