On January 1, 2021, Carla Vista Co. has the following balances: Projected benefit obligation $3250000 Fair value of plan assets 2750000 The settlement rate is 10%. Other data related to the pension plan for 2021 are: Service cost $275000 Amortization of prior service costs due to increase in benefits 90000 Contributions 475000 Benefits paid 200000 Actual return on plan assets 370000 Amortization of net gain 25000 The fair value of plan assets at December 31, 2021 is O $3395000. O $3620000. O $3250000. O $3185000