Magily Company reports the following balances in its pension-related accounts for 20X1. Pension-related interest cost for the year $72,000 Expected return on pension fund for the year 100,000 Pension service cost for the year 90,000 Fair value of plan assets, end of year Projected benefit obligation, end of year 900,000 1,000,000 Compute the amount to be reported on the balance sheet as of the end of the year. $262.000 net pension liability $100,000 net pension liability $62,000 net pension asset $262,000 net pension asset O $62,000 net pension liability $162,000 net pension liability $100,000 net pension asset D $162,000 net pension asset