following information is clancy company pension plan: project benefit obligation 1/1/2019 3,190,000 fair value assets 1/1/2019 2,755,000 service cost 2019 145,000 contribution from company 12/31/2019 164,000, discount rate 6%, expected return of asset 8% payments to returees 72,000. what is the company pension plan obligation as of 12/31/2019