The following defined pension data of Defined Pens Corporation apply to the calendar year 2020: Projected benefit obligation, 1/1/20, before amendment, $630,000 Plan assets, 1/1/20, $595,000 Pension liability, 1/1/20, $35,000 On January 1, 2020, the company amended its plan by granting prior service benefits with a present value of $140,000 Settlement rate, 10% Annual pension service cost, $67,000 Contributions, $51,000 Actual return on plan assets, $48,000 Benefits paid to retirees, $39,000 Prior service amortization for 2020, $40,000 2. Net pension liability at 12/31/20 A. 51,000 B. 220,000 C. 39,000 D.O E. None of the choices