Tammy began a defined-benefit pension plan for is employes on January 1, 2021, The following data are provided for 2021. as of December 31, 2021:

Projected beneft obligation $880.000, Acumulated benefit obligation $710,000, Plan assets at fair value $784.000, Pension expense $135,000; Employer's cash contribution (end of year) $190,000. What amount should Tammy report at December 31, 2021

balance sheet?

Net pension liability of $96,000.

Net pension assets of $129,000.

Net pension assets of $74,000.

Net pension liability of $160,000

Tummy began defined benefit pension plan for its employees on January 1, 2021 The following data are provided for 2021 as of December 31, 2021 Projected benefit obligation 5880,000, Accumulated benefit of $710,000 Planet at fait value $784.000, Pension expense 5135.000. Employers cash contribution (end of year $190,000 What amount should Tammy report at December 31, 2021 balance sheet? e Net pension ability of 596.000 Net sets of $129.000 Net presion of $14.000 Net pension lubility of $160.000