Vlad Incs defined benefit pension plan (in thousands):

PBO Plan Assets

January 1, 2017 $5,000 January 1, 2017 $4,000

Service cost 960 Cash contributions 740

Interest cost, 8% ? Actual return on plan assets 9% 360

(10% expected)

Loss (gain) on PBO 90 Retiree benefits paid ?

Retiree benefits paid ?

December 31, 2017 $6,100 December 31, 2017 ?

The balance of Net Gain-AOCI at the beginning of 2017 is $700. There was no amendment on the terms of the pension plan in 2017. The balance of the Prior Service Cost-AOCI at the beginning of 2017 is $800 (amortization: $80 per year). The average remaining service period of the active employees expected to receive the benefits are 10 years.

What is the balance of plan assets at the end of 2017?

A. $4,790.

B. $5,100.

C. $5,140.

D. $4,750.