The following table is arranged alphabetically and pertains to Ophelia Company's defined benefit pension plan: Actual return on plan assets during 2021 Amortization of prior service cost arising in a prior period Benefits paid during 2021 Employer contributions during 2021 Expected return on plan assets Interest cost for 2021 Service cost for 2021 $22 $52 $23 $40 $20 $38 $49 If Ophelia reported a net pension liability of $20 as of January 1, 2021, by what amount is Ophelia's plan underfunded as of December 31, 2021?