Cey Company has a defined benefit pension plan. Cey's policy is to fund net periodic pension cost annually, payment to an independent trustee being made 2 months after the end of each year. Data relating to the pension plan for year 5 are as follows: Net pension cost for year 5 $190,000 Unrecognized prior service cost, 12/31/Y5 150,000 Accumulated benefit obligation, 12/31/Y5 480,000 Fair value of plan assets, 12/31/Y5 500,000 Projected benefit obligation 12/31/YS 500,000 How much should appear on Cey's balance sheet at December 31. year 5, for pension liability? Current Noncurrent $190,000 $150,000 $0 $330,000 $190,000 $0 $480,000