Question 32 Not yet answered At December 31, 2008, the following information was provided by the Nilges Corp. pension plan administrator: Fair value of plan assets $4,500,000 Points out of 6.00 Accumulated benefit obligation 5,580,000 P Flag question Projected benefit obligation 7,200,000 What is the amount of the pension liability that should be shown on Nilges' December 31, 2008 balance sheet? Select one: O a. $2,700,000 O b. $7,200,000 O c. $1,080,000 O d. $1,620,000