The following information relates to a company's defined benefit pension plan during 2020: Plan Assets - Beginning of year $400,000 Contributions to the plan $ 60,000 Benefits paid to retirees $ 9,000 Expected return on plan assets 10% Actual return on plan assets 8% Pension expense for the year $ 54,000 1. (5 points) Determine the amount of pension plan assets at fair value on December 31, 2020. A. $483,000. B. $397,000. C. $415,000. D. $491,000. T E. Some other amount