The following data are for the pension plan for the employees of Ivanhoe Company. Accumulated benefit obligation Projected benefit obligation Plan assets (at fair value) AOCL - net loss Settlement rate (for year) Expected rate of return (for year) 1/1/20 $5090000 5460000 4700000 0 12/31/20 $5390000 5830000 6080000 951000 10% 7% 12/31/21 $6850000 7490000 6730000 950000 8% 8% Ivanhoe's contribution was $861000 in 2021 and benefits paid were $756000. Ivanhoe estimates that the average remaining service life is 15 years. The actual return on plan assets in 2021 was $440000. $245000. $650000. $545000