Company A offers a defined benefit pension plan to its employees. Information regarding the plan is as follows. ($ in millions) Projected benefit obligation. January 1, 2020 $875 Plan assets January 1, 2020 900 Net loss in AOCI: January 1, 2020 Prior service cost due to plan amendment in January 2020 LOSS ON PBO due to actuarial revision of estimates Service cost for 2020 Cash contributions to plan assets Cash payments to retirees Actuary-provided discount rate 8% Expected return on plan assets 8% Actual return on plan assets 10% The prior service cost and any amortized net gain or loss is amortized over 15 years, Determine the projected benefit obligation, balance of plan assets, pension expense, and the amount of the net pension asset/liability as of December 31, 2020. Is it a net pension asset or a net pension. liability