Presented below is information related to Nobel Inc. as of December 31, 2013. Accumulated OCI (G/L) $ 90,000 Projected benefit obligation 3,600,000 Accumulated benefit obligation 3,420,000 Vested benefits 1,620,000 Plan assets (at fair value) 3,354,000 Accumulated OCI (PSC) 0 The amount reported as the pension liability on Nobles balance sheet at December 31, 2013 is