On January 1, 2021, Pharoah Co. has the following balances: Projected benefit obligation Fair value of plan assets $ 4100000 2550000 The settlement rate is 9%. Other data related to the pension plan for 2021 are: Service cost Amortization of prior service costs Contributions Benefits paid Actual return on plan assets Amortization of net gain $ 300000 124000 435000 170000 420000 17000 The fair value of plan assets at December 31, 2021 is O $4520000 O $4100000. O $3235000. O $3042000