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Data for 2010 were as follows : PBO, Jan 1, $ 241,000 and Dec 31, $279,000; pension plan assets (fair value) Jan 1, $184,000, and

Data for 2010 were as follows : PBO, Jan 1, $ 241,000 and Dec 31, $279,000; pension plan assets (fair value) Jan 1, $184,000, and Dec 31, $237,000. The projected benefit obligation was underfunded at the end of 2010 by? a. $57,000 b. $ 38,000 c. $ 53,000 d. $ 42,000

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