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 $800,000, Accumulated benefit obligation S520,000, Plan assets at fair value $740,000: Pension expense $80,000 Employer's cash contribution (end of year) $120,000. What amount should Tracy report as a net pension liability at December 31, 20212 (Do not add dollar sign; do not add comma by yourself to your amount: round the answer to the whole number)