The union Company reported the following data for its pension plan for the year ended $\frac{12}{31}\frac{?}{2024}$ :

Projected Benefits Obligations $q,$ $$60M$

Accumulated Benefits $45M$

Vested Benefits $30M$

Plan Assets $50M.$

Required:

What should Union Company report as additional pension liability$/$asset in $2024$ financial statements? $($explain$).$