At the end of last year, Eagle Incorporated reported the following pension information in its financial footnotes:

PVDBO	$42.0 million
Fair Value of Plan Assets	$30.0 milion
Unrecognized prior service cost	$4.0 million
Unrecognized net gain	$5.4 million

Assuming Eagle follows FASB Standard, what amount of net pension asset or liability did Eagle report in its balance sheet?

Group of answer choices

Asset of $13.4 million.

Liability of $12.0 million.

Liability of $13.4 million.