See the following incomplete pension spreadsheet. What was the net pension asset/liability at the end of the year?

($ in millions)	PBO	Plan Assets	Prior Service Cost-AOCI	Net Loss/Gain -AOCI	Pension Expense	Cash
Beginning Balance	500 cr.		28 dr.	90 cr.
Service Cost					62 dr.
Interest Cost					59 dr.
Exp. Return on Assets		68 dr.
Amortization of:
Prior Service Cost			7 cr.
Net Loss				3 dr.
Abn. Return on Assets		2 dr.		2 cr.
Loss on PBO	8 cr.
Contributions to Fund						45 cr.
Retiree Benefits Paid		65 cr.
Ending Balance		730 dr.		81 cr.

	a.	Net pension asset of $116 million
	b.	Net pension liability of $176 million
	c.	Net pension assets of $176 million
	d.	Net pension assets of $166 million
	e.	Net pension liability of $186 million