Crane Corporation received the following report from its actuary at the end of the year:

		December 31, 2020				December 31, 2021
Projected benefit obligation			$4528000				$4950000
Accumulated benefit obligation			3139000				3499000
Fair value of pension plan assets			3299000				3419000

The amount reported as the pension liability at December 31, 2020 is

a

$1389000.

b

$182000.

c

$ -0-.

d

$1229000.