Carla Vista Company has the following information at December 31, 2018 related to its pension plan: Projected benefit obligation $5343000 Accumulated benefit obligation 4336000 Plan assets (fair value) 5790000 Accumulated OCI (PSC) 410000 The amount of pension asset / liability Carla Vista Company would recognize at December 31, 2018 is O Pension liability of $410000. Pension asset of $447000. Pension asset of $1454000. O Pension liability of $1007000