On January $1,2026,$ Wildhorse Ca$.$ has the following balances:

Projected benefit obligation

$ $3650000$

Fair value of plan assets

$3200000$

The settlement rate is $10\%.$ Other data related to the pension plan for $2026$ are:

The far value of plan assets disclosed in phe notes at December $31\mathrm{.}2026$ is

$$1832000.$

$$1002000.$

$sps$5000.$

$$2601000.$