A. Net pension liability of $191.25 million

B. Net pension asset of $370.00 million

C. Net pension asset of $191.25 million

D. Net pension liability of $370.00 million

The following incomplete (columns have missing amounts) pension spreadsheet is for Old Tucson Corporation (OTC). Net Pension (Liability)/Asset Prior Net Plan Service (Gain) Pension PBO Assets Cost loss Expense Cash (410) 40 35 (14) (0.25) ($ in millions) debit (Credit) Beginning balance Service cost Interest cost Expected return on assets Gain/loss on assets Amortization of: Prior service cost Net gain/loss Loss on PBO Contributions to fund Retiree benefits paid Ending balance (2) (16) 16 (29) (25) (472) 237 237 36 36 51 51 (235) What was the balance of the net pension asset/liability reported in the balance sheet at the end of the previous year