Presented below is information related to Noble Inc. as of December 31, 2018. Accumulated OCI (G/L) $ 120,000 Projected benefit obligation 4,870,000 Accumulated benefit obligation 4,560,000 Vested benefits 2,160,000 Plan assets (at fair value) 4,472,000 Accumulated OCI (PSC) -0- The amount reported as the pension liability on Noble's balance sheet at December 31, 2018 is

A )$0.

B) $88,000.

C) $310,000.

D) $398,000.