Huggins Company has the following information at December 31, 2018, related to its pension plan: $4,000,000 Projected benefit obligation $3,200,000 Accumulated benefit obligation Plan assets (fair value) $4,500,000 Accumulated OCI (PSC) $300,000 The amount of pension asset/ liability Huggins Company would recognize at December 31, 2018, is liability of $300,000 asset of $1,300,000 liability of $800,000 asset of $500,000