The following information relates to DuPage Company's defined benefit pension plan during the current reporting year: Plan assets at fair value, beginning of year $ 600,000 Expected return on plan assets 50,000 Actual return on plan assets 40,000 Contributions to the pension fund (end of year) 90,000 Pension benefits paid (end of year) 32,000 Projected benefit obligation, end of year 690,000 What is the companys net pension asset or net pension liability at the end of the year?