L2 A company's defined benefit pension plan had January 1, 2018. During 2018, pension benefits paid were $80,000. The discount rate for the plan for this year was 10% $80,000. Plan assets (fair value) increased during the year by $45,000o. The amount of the PBO at December 31, 2018, was: a PBO of $265,000 on . Service cost for 2018 was Select one: A. $305,000. B. $331,500. C. $225,000. D. None of these answer choices are correct