The following incomplete (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC). Pension Net Pension (Gain)/Loss Expense Cash (Liability)/Asset (in millions) Debit (Credit) Prior Plan Service Assets Cost Net Beginning balance (900) 46 (108) Service cost Interest cost Expected return on assets 86 Gain/loss on assets (4) Amortization of: Prior service cost Net gain/loss Loss on PBO Contributions to fund Retiree benefits paid Ending balance (10) (83) 895 (9) 5 45 (63) (99) What was the net pension asset/liability reported in the balance sheet at the end of the year? Multiple Choice O O O Net pension asset of $72 million Nel pension asset of $57 million Not pension liability of $57 million Net pension liability of $12 million