The following information relates to a company for the year ended December 31, 2020: Plan assets (at fair value) $120 Pension expense 65 Projected benefit obligation 176 Annual contribution to plan 35

The amount reported as the pension asset/liability for the defined-benefit pension on the December 31, 2020 balance sheet is ____________. Very important: If the company reports a Pension Liability, put a minus sign in front of the amount. If the company reports a Pension Asset, then enter an amount without any plus or minus sign.