Lerchman Corp sponsors a defined-benefit pension plan for its employees. The company's actuary has provided the following information for the year ended December 31, 2022:

Projected benefit obligation $730,000

Fair value of plan assets 860,000

Service cost 240,000

Interest on projected benefit obligation 24,000

Amortization of prior service cost 60,000

Expected and actual return on plan assets 82,500

The plan paid benefits of $150,000. The market-related asset value equals the fair value of plan assets. No contributions have been made for 2022 pension cost. If Lerchman prepared a Pension Worksheet for 2022, the Plan Assets column would be increased by

A)$150,000

B)$130,000

C)$82,500

D) Cannot be determined from the information provided