The following data are given for Cooper Enterprises: December 31,2018 Assets and obligations Plan assets (at fair value) $200,000 $370,000 Accumulated benefit obligation $400,000 Projected benefit obligation Other Items $10,000 Pension asset / liability, January 1, 2018 $120,000 Contributions $167,900 Accumulated other comprehensive loss There were no actuarial gains or losses at January 1, 2018. The average remaining service life of employees is 10 years. What is the amount that Cooper Enterprises should report as its pension liability on its balance sheet as of December 31, 2018? $200,000 $30,000 $370,000 $400,000