Ivanhoe Inc. is a publicly traded company that follows IFRS. During $2023,$ changes to life expectancy and disability led to a decrease in

actuarial assumptions of $$29,100.$ The discount rate for $2023$ was $3\%,$ while the actual return on plan assets was $4\%.$ On December $31,$

$2023,$ Ivanhoe's employees were granted a $$11,000$ increase in past service benefits.

Ivanhoe's accountant began working on the pension worksheet, however she has become very ill and you have been asked to complete

the worksheet for her.

Following is the partial pension worksheet for Ivanhoe Corporation:

Complete the pension worksheet and indicate the amount of the pension liability or asset to appear on Ivanhoe's statement of

financial position.