Use the following information to answer the next two questions. Balances or Values at December 31, 2022 Projected benefit obligation Accumulated benefit obligation Vested benefit obligation Fair value of plan assets Accumulated OCI Net loss (zero balance at January 1, 2022) $4,195,000 3,980,000 3,680,000 3,726,000 26,800 5. What is the amount of pension liability (asset) as December 31, 2022 a. $(46,000). b. $254,000. c. $469,000. d. S(469,000). 6. What is the amortization of net loss for 2022? a. $0. b. $2,680. c. $26,800. d. $419,500.