Sunland Corp., a company whose stock is publicly traded, provides a noncontributory defined-benefit pension plan for its employees. The company's actuary has provided the following information for the year ended December 31, 2018:

Projected benefit obligation$784000

Accumulated benefit obligation593000

Fair value of plan assets920000

Service cost270000

Interest on projected benefit obligation30000

Amortization of prior service cost72000

Expected and actual return on plan assets100500

The market-related asset value equals the fair value of plan assets. No contributions have been made for 2018 pension cost. In its December 31, 2018 balance sheet, Sunland should report a pension asset / liability of

a)Pension asset of $920000

b)Pension liability of $593000

c)Pension asset of $136000

d)Pension liability of $784000