Jerry 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, 20X5: Projected benefit obligation $400,000 Plan assets (fair value) 410,000 Service cost 120,000 Interest on projected benefit obligation 12,000 Amortization of unrecognized prior service cost 30,000 Expected & actual return on plan assets 41,000 The market-related asset value equals the fair value plan assets. Prior contributions to the defined benefit pension plan equaled the amount of net periodic pension cost accrued for the previous year end. No contributions have been made for 20X5 pension cost. In its December 31, 20X5 balance sheet Jerry should report an accrued pension cost of: a. $99,000 b. $121,000 c. $162,000 d. $132,000