McLimore Inc. began a defined benefit pension plan for its employees on January 1, 2021. The following data are provided for 2021, as of December 31, 2021: Projected benefit obligation Accumulated benefit obligation Plan assets at fair value Pension expense Employer's cash contribution (end of year) $ 785,000 740,000 6557000 715,000 655,000 What amount should Van Nuen report as its net pension liability at December 31, 2021? Multiple Choice o o o o o $45,000