Grimm company sponsors a defined contribution plan that matches employees contribution up to 5% each year Grimm makes quarterly contributions on or before January 7 April 7, July 7 and October 7. Grimm has a calendar and year in each quarter in grams employees contribute $18,000 to the 401(k) plans with each employee contributing no more than 4% of their wages as part of current liabilities on its December 31, 2021 balance sheet Grimm should report a pension liability of.

A 0

B 4500

C 18000

D 72000