Q2 The fair value of the plan assets on 01 January 2019 was R65 200. At 01 January 2019, the expected rate of return on these assets was estimated to be 8%. The expected rate of return and all actuarial assumptions remained unchanged throughout 2019. Current contributions Benefits paid to employees Salaries paid to employees Employee contributions paid into the plan Employees tax paid 2019 R 10 000 7 000 165 000 20 000 72 000 Required: Calculate the net defined benefit plan asset at 31 December 2019