On January 1, 2021, Carla Vista Co. has the following balances:

Projected benefit obligation		$	3650000
Fair value of plan assets			3550000

The settlement rate is 10%. Other data related to the pension plan for 2021 are:

Service cost		$	330000
Amortization of prior service costs			82000
Contributions			555000
Benefits paid			250000
Actual return on plan assets			340000
Amortization of net gain			20000

The fair value of plan assets at December 31, 2021 is

a

$4195000.

b

$3650000.

c

$3927000.

d

$3990000.