The following information pertains to Dorchester Inc.'s pension plan for calendar Y5: Defined benefit obligation at Jan 1/Y5 $96,000 Interest (discount) rate 10% Current service costs $24,000 Pension benefits paid retirees $20,000 The corporation uses IFRS. If no change in actuarial estimates occurred during Y5, Dorchester's defined benefit obligation at December 31, Y5 would be Question 40 options: $105,600 $109,600 $100,000 $82,400