QUESTION 14 Accumulated Benefit Obligation Projected Benefit Obligation Plan Assets (at fair value) OCI-Net Loss Settlement rate (for year) Expected rate of return for year) 1/1/20 $7,500,000 8,100,000 6.900,000 -0 12/31/20 $7,800,000 8.400,000 7 1.440,000 109 8% 12/31/21 $10,200,000 11,100,000 9,900,000 1,500,000 94 796 Nickel's contribution was $1,260,000 in 2021 and benefits paid were 1.125,000. Nickels estimates that the average remaining service life is 15 years. If the amount of OCI-Net Loss amortized this year was $36,000, then what was the balance of Plan Asset at fair value at 12/31/20