The following amounts have been abstracted from a firms pension workpaper for the year ended December 31, 2016: Plan assets 1/1/16 $ 715,000dr Projected benefit obligation 1/1/16 810,000cr Service cost 114,000 Interest cost 43,600 Expected return 84,700 Actual return 66,300 Amortization of prior service cost 7,500 Pensions paid 121,500 Employer cash contributions 65,000 Amortization of unexpected gain 900 Decrease in projected benefit obligation at 12/31/16 resulting from actuarial changes 54,000 1. At December 31, 2016, what is the fair value of pension assets? A. $731,100. B. $743,200. C. $658,500. D. $724,800.