Smallco has a defined benefit pension plan. They've set aside assets that have a market value of $12 million. Their company analyst estimates the intrinsic value of these assets to be $14.3 million using an elaborate DCF model developed from industry experts and approved by their auditors. The present value of their pension obligations is estimated to be $16 million, using a similar DCF methodology. What is their balance sheet entry? O Assets: $12 million, Liabilities: $16 million. O Assets: $0 million, Liabilities: $4 million O Assets: $0 million, Liabilities: $1.7 million