Rick Astley Corporation currently has three separate pension plans for its employees with the following balances as of 12/31/17: Plan Name 1. Never 2. Gonna 3. Give you up Fair Value of Plan Assets $500,000 800,000 200,000 Fair Value of PBO $400,000 450,000 320,000 On Rick Astley Corporation's 2017 balance sheet there is an account titled "Pension Asset. What amount will be reported for hat specific account? a. S1,500,000 b. $330,000 c. $120,000 d. $400,000 e. None of the above