Question Three. Roger was recently hired to manage assets in the ABC Corporation defined benefit plan. The plan is underfunded by $10 million and ABC Corporation is worried about the situation. Roger is confident his asset allocation strategy - (a) allocations to stocks versus bonds and (b) bond duration - will solve ABC Corporations underfunded pension plan problem. He believes that there will be a "risk on" movement in markets that causes stocks to rally and bond prices to fall. The plan assets and liabilities are shown below. Current Plan Situation The next day, (1) stock returns are 2% and (2) interest rates on all bonds across the term structure of interest rates rise by 1%. The management of ABC Corporation storms into Roger's office irate because the value of the assets has fallen. Roger just smiles and says "but the plan is now fully funded." Fill in the following table after the one-day market move. Plan Situation after Market Move