ABC began a defined benefit pension plan for its employees on Jan 1, 2018. The following data are provided for 2018 as of Dec 31, 2018: Projected benefit obligation is $505 Accumulated benefit obligation is $454.5 Plan assets at fair value is $781 Pension expense is $199.98 Employer's cash contribution (end of year) is $310 What amount should ABC report as a net pension liability (asset) at Dec 31, 2018. (Enter net pension liability as a positive amount)? Answer: