Presented below is information related to Aylmer Corporation's defined benefit pension plan for calendar Y9. The corporation uses IFRS. Defined benefit obligation, Jan 1 $200,000 Fair value of plan assets, Jan 1 180,000 Current service cost 27,000 Contributions to plan 25,000 Actual and expected return on plan assets 9,000 Benefits paid to retirees 40,000 Interest (discount) rate 10% The fair value of the plan assets at December 31, Y9 is Question 40 options: $180,000 $174,000 $165,000 $183,000