Beaver began a defined-benefit pension plan for its employees on January 1, 2018. The following data are provided for 2018, as of December 31, 2018: Projected benefit obligation $580,000; Accumulated benefit obligation $440,000; Plan assets at fair value $500,000; Pension expense $60,000; Employer's cash contribution (end of year) $110,000. What amount should Beaver report as a net pension liability at December 31, 2018? O $140,000. O $80,000. O $60,000. O $50,000