On January 1, 2017, Idaho Co. has the following balances: Projected benefit obligation 2,100,000 Fair value of plan assets $1,800,000 The settlement rate is 10%. T during 2015. Other data related to the pension plan for 2017 are: he plan amendment, which granted prior service benefits, occurred Service cost Prior service costs amortization Contributions Benefits paid Actual and Expected retum on plan assets Amortization of unrecognized gain in excess of the comdor $180,000 60,000 300,000 105,000 237,000 18,000 The Fair Value of Plan Assets at December 31, 2017 is: Select one: a. $2,232,000 o b. $2,385,000 OC. $2,337,000 d, $2,703,000 e $2,190,000