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Presented below is pension information related to Sandhill Company as of December 31, 2021: Accumulated benefit obligation$3984000Projected benefit obligation4592000Plan assets (at fair value)4900000Accumulated OCI (G

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

Accumulated benefit obligation$3984000Projected benefit obligation4592000Plan assets (at fair value)4900000Accumulated OCI (G / L)128000

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

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