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Charles Company has the following information at December 31, 2019 related to its pension plan: Accumulated benefit obligation$5,300,000 Projected benefit obligation$6,450,000 Plan assets (fair value)$6,150,000

Charles Company has the following information at December 31, 2019 related to its pension plan:

Accumulated benefit obligation$5,300,000

Projected benefit obligation$6,450,000

Plan assets (fair value)$6,150,000

Accumulated OCI (PSC)$325,000

What is the amount of pension asset (liability) Charles would recognize at 12-31-19? Be sure to indicate if the amount is an asset or a liability.

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