The relevant pension information of Yuanda Company X7 is as follows: The fair value of planned assets at the beginning of the period $480,000 The current value of the payment obligation at the beginning of the period is $600,000 X7 The current service cost is $90,000, and due to retirement The change in the actuarial assumptions of the financial plan resulted in an actuarial loss of $76,000, and a retirement fund of $99,000 was allocated at the end of X7. And pay a pension of $85,000. The known discount rate is 6%, and the actual return on the planned assets is $55,000. Then, what is the pension liability of Yuanda Company that should be reported on the balance sheet on December 31, X7? (A)$16,000 (B)$48,000 (C)$118,200 (D)$168,000