Cullumbers Co$.$ has the following balances at December $31,2025.$

Projected Benefit Obligation $$2,732,000$

Plan assets at a fair value of $2,191,000$

Accumulated OCI $($PSC$)1,028,000$

How should these balances be reported on Cullumbers' balance sheet at December $31,2025?($ Pension asset or pension liability$)$ $$\_\_\_\_\_\_\_\_$