Ivanhoe Corp., a company whose stock is publicly traded, provides a noncontributory defined$-$benefit pension plan for its employees.

The company's actuary has provided the following information for the year ended December $31,2026$:

The market$-$related asset value equals the fair value of plan assets. No contributions have been made for $2026$ pension cost. In its

December $31,2026$ balance sheet, Ivanhoe should report a

pension liability of $$748000.$

pension asset of $$880000.$

pension liability of $$561000.$

pension asset of $$132000.$