Foster Corporation received the following report from its actuary at the end of the year: December 31, 2020 December Projected benefit obligation Accumulated benefit obligation 31, 2021 $4,000,000 $4,400,000 2,760,000 2,960,000 2,600,000 2,880,000 Fair value of pension plan assets The amount reported as the pension liability at December 31, 2020 is Select one: OA. $1,400,000. OB. $1,240,000. O C. $160,000. OD. $4,000,000