On January $1,2026,$ Sunland Co$.$ has the following balances:

Projected benefit obligation

Fair value of plan assets

$$3200000$

$2700000$

The settlement rate is $11\%.$ Other data related to the pension plan for $2026$ are:

Service cost

Amortization of prior service costs due to increase in benefits

Contributions

Benefits paid

Actual return on plan assets

Amortization of net gain

$$270000$

$88000$

$470000$

$195000$

$365000$

$24000$

The fair value of plan assets at December $31,2026$ is

$$3200000.$

$$3565000.$

$$3340000.$

$$3134000.$