The following information is available for Chatham Enterprises Ltd. for calendar Y9. The corporation uses IFRS. Plan assets (at fair value), end of year $1,800,000 Defined benefit obligation, end of year 1,920,000 Pension expense 360,000 Contributions for year 324,000 The net defined benefit liability/asset that should be reported at December 31, Y9 is Question 41 options: $120,000 liability $156,000 liability $360,000 liability $84,000 liability