Ice Cream Co. had the following information available for their 2021 calendar year. Ice Cream Co. follows IFRS: || Fair value of plan assets (at year end)...$900,000 (Dr) || Defined Benefit Obligation - DBO (at year end)...$960,000 (Cr) || Pension Expense...$180,000 || Contributions during the year...$162,000 || Accordingly, at Dec 31, 2021, the "NET" Defined benefit liability / asset should be reported as:

$60,000 liability

$102,000 asset

$180,000 liability

$60,000 asset