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Information regarding the defined - benefit pension plan of Lopez Products included the following for 2 0 2 4 ( $ in millions ) :

Information regarding the defined-benefit pension plan of Lopez Products included the following for 2024( $ in millions):
December 31:
No contributions were made to the pension plan assets during 2024. At December 31,2024, what amount should Lopez report as its net pension liability?
Multiple Choice
$27 million
$10 million
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