The following is information related to PT ABC's defined pension program as of December 31, 2021. Net gain/loss 90,000; Defined benefit obligation 3,600,000; Vested benefits 1,620,000; Plan assets (at fair value) 3,384,000. The balance of pension liabilities reported by PT ABC in the Statement of Financial Position as of 31 December 2021 is

a. 126,000 b. 216,000 C. 0- d. 90,000