The following information is available for Blossom Corporation's pension plan for the $2023$ fiscal year:

Defined benefit obligation, $\frac{1}{1}\frac{?}{23},$ accounting basis, before plan amendment $$265,000$

$\backslash$table$[[$Fair value of plan assets, $\frac{1}{1}\frac{?}{23},327,000],[$Current service cost,$64,100],[$Discount rate,$13\%$