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Dayton Products Ltd$.$ has a separate pension plan for its management. This pension plan was put in place on January $1,2013.$ The plan initiation created a pension obligation of $$3$ million. However, only $$1$ million was put into the plan initially. On January $1,2023,$ the company improved the benefits for the plan, which increased the actuarial obligation by $$750,000.$

The pension plan's trustee and actuary provided the following information for the fiscal year ended December $31,2023$:

Financial statements for the pension trust show that, as at December $31,2022,$