The Pension Plan for Plastics Inc. as of January 1, 2016, includes a Projected Benefits Obligation of $800,000 and Plan Assets of $670,000. During the year, Pension Expense was $40,000, Contributions to the plan $20,000 and benefits paid to retirees in 2016 were $14,000. Year end Balances include - Pension Benefit Obligation - $975,000 and Plan Assets of $725,000. Based on the above data, what was the actual return on Plan Assets for 2016? a. $49,000 b. $61,000 c. $9,000 d. Cannot be determined