Sunland Corp. has the following beginning$-$of$-$the$-$year present values for its projected benefit obligation and market$-$related values for its pension plan assets.

$\backslash$table$[[,\backslash$table$[[$Projected$],[$Benefit$],[$Obligation$]],\backslash$table$[[$Plan$],[$Assets$],[$Value$]]],[2024,$$$2,380,000,$$$2,261,000$