Tracy began a defined benefit pension plan for its employees on January 1, 2021. The following data are provided for 2021, as of December 31, 2021 Projected benefit obligation $820,000, Accumulated benefit obligation 5600,000, Plan assets at fair value 5720,000, Pension expense $90,000, Employer's cash contribution (end of year) $140,000. What amount should Tracy report as a net pension liability at December 31, 2021? (Do not add dollar sign, do not add comma by yourself to your mou round the newer to the whole number)