Progress Ivanhoe Corporation provides the following information about its defined benefit pension plan for the year 2020: Current service cost $225,500 Contribution to the plan 262.750 Past service cost, effective December 31, 2020 25.700 Actual return on plan assets 159,700 Benents paid 106,100 Net defined benefit liability at January 1, 2020 411.000 Plan assets at January 1, 2020 1.597.000 Defined beneht obligation at January 1, 2020 2,008,000 Interest/discount rate on the DBO and plan assets 1036 Ivanhoe follows IRFS