Presented below is information related to Noble Inc. as of December 31, 2015. Accumulated OCI (G/L) $ 90,000 Projected benefit obligation 3,650,000 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 Noble's balance sheet at December 31, 2015 is as follows: a. $ -0-. b. $66,000. c. $230,000. d. $296,000.