Templesmith Inc. provides the following information at December 31, 2022 related to its pension plan:

Projected benefit obligation	$4,000,000
Accumulated benefit obligation	3,200,000
Plan assets (fair value)	4,500,000
Accumulated OCI (PSC)	300,000

The amount of pension asset / liability Templesmith Inc. should recognize at December 31, 2022 is

Question 26 options:

a)	Pension asset of $500,000.

b)	Pension liability of $300,000.

c)	Pension asset of $1,300,000.

d)	Pension liability of $800,000.