The following information relates to Beck Co.'s defined benefit pension plan during Year 4:

Beginning funded status:	$820,000	liability
Contributions:	395,000
Service cost:	290,000
Interest cost:	75,000
Expected return on plan assets:	40,000
Prior service cost associated with Year 4 amendment:	80,000
Amortization of net loss incurred in Year 3:	5,000
Amortization of prior service cost from Year 2 plan amendments:	10,000

What is Beck's ending underfunded status for its pension plan in Year 4