Prosper Inc. sponsors a defined benefit plan covering all employees. Prosper has not made contributions to the plan for the current year. The following data relates to the plan for the current year. Projected benefit obligation, Dec. 31, estimated Accumulated benefit obligation, Dec. 31, estimated Plan assets at fair value, Dec. 31, estimated Pension expense, annual Employer's contribution, annual $190,000 140,000 170,000 35,000 ? What amount should Palace contribute to the plan by Dec. 31 in order to report an overfunded Net Pension Asset/Liability of $5,000 dr. on its December 31 balance sheet? A. $37,500 B. $22,000 C. $25,000 D. $18,500