The relevant information of company B's determined welfare plan is as follows: Fair value of project assets, X2/1/1 $450,000 X2 Annual projected assets expected return 45,000 X2 Annual planned assets actual return 39,000 X2 Annual allocation 78,000 X2 Unrecognized actuarial benefits to be amortized for the year 12,000 X2 Annual pension payment 75,000 X2 Annual pension expenses 54,000 Based on the above information, the fair value of Company Bs X2/12/31 retirement fund assets is: (A)$411,000 (B)$486,000 (C)$492,000 (D)$564,000