Presented below is pension information related to Pharoah Company as of December 31, 2021:

Accumulated benefit obligation		$	3792000
Projected benefit obligation			4396000
Plan assets (at fair value)			4700000
Accumulated OCI (G / L)			124000

The amount to be reported as Pension Asset / Liability as of December 31, 2021 is

a	Pension Asset of $908000.

b	Pension Liability of $304000.

c	Pension Asset of $304000.

d	Pension Liability of $604000.