The following information pertains to Carla Vista Co.'s pension plan:

Actuarial estimate of projected benefit obligation at 1/1/21		$	89000
Assumed discount rate			8%
Service costs for 2021		$	23700
Pension benefits paid during 2021		$	15700

If no change in actuarial estimates occurred during 2021, Carla Vista's projected benefit obligation at December 31, 2021 was

$96120.

$119820.

$104120.

$97000.