Pharoah Toothpaste Company initiates a defined benefit pension plan for its $50$ employees on January $1,2025.$ The insurance company which administers the pension plan provided the following selected information for the years $2025,2026,$ and $2027.$

$\backslash$table$[[,2025,2026,2027],[$Plan assets $($fair value$),$$$50,000,$$$84,700,$$$179,270$