the following information relates to a company's defined benefit pension plan at december 31

accumulated benefit obligation $1,035,000

projected benefit obligation 1,250,000

prior service cost 113,000

net gain on plan assets 167,000

plan assets (fair value) 737,000

what amount should the company report as its pension liability at December 31?

$567,000

$513,000

$400,000

$352,000