At December 31, 2023, the following information was provided by the defined benefit pension plan administrator for Sunland Corp.: Fair value of plan assets $5015000 Defined benefit obligation 6200000 The corporation uses IFRS. What is the net defined benefit liability/asset account that should be shown on Sunland's December 31, 2023 statement of financial position? O $1185000 liability O $5015000 asset O $6200000 liability O $1185000 asset