Pretty Company has the following information at December 31, 2018 related to its pension plan: Projected Benefit Obligation Accumulated Benefit Obligation Fair Value of Plan Assets Accumulated OCI (PSC) $3,700,000 3,100,000 3,300,000 500.000 credit The amount of pension asset/liability on the December 31, 2018 balance sheet would be: Select one: O a. Pension liability of $400,000 O b. Pension asset of $200,000 O c. Pension liability of $900.000 O d. Pension liability of $300 000 O e. Pension asset of 5700,000