The following refers to the pension spreadsheet (columns have missing amounts) for the current year for First Republic Corporation (FRC). PBO Plan Assets PSC-AOCI Net Loss (Gain)- AOCI Pension Exp. Cash Net Pension Status Begin Balance (700) 680 28 (90) Service Cost 62 Interest Cost 49 Expected Return 68 Gain/Loss on assets (2) Amo. of PSC (7) Amo. of Loss/Gain 3 Loss on PBO (8) Contribution to fund (45) Benefit payment (65) End Balance (81) What was FRC's net pension status at the end of the year? Net pension asset of $24. Net pension liability of $24 Net pension asset of $50. Net pension liability of $50