Use the following to answer question 15: The following information relates to Jackson, Inc.: For the Year Ended December 31 2017 2018 Plan assets (at fair value) Pension expense $2,040,000 $2,736,000 675,000 2,901,000 675,000 855,000 2,430,000 Projected benefit obligation Annual contribution to plan 900,000 720,000 Accumulated OCI (PSC) 630,000 15. The amount reported as the liability for pensions on the December 31, 2017 balance sheet is B) $45,000 C) S390,000. D) S345,000