benefit pension plan for its employees. The company's actuary has provided the following information for the year ended December 31, 2026: The market-related asset value equals the fair value of plan assets. No contributions have been made for 2026 pension cost. In its December 31, 2026 balance sheet, Oriole should report a pension liability of $757000. pension asset of $133000. pension asset of $890000. pension liability of $569000