Wildhorse Company has the following information at December 31, 2018 related to its pension plan:

Projected benefit obligation$4853000

Accumulated benefit obligation3856000

Plan assets (fair value)5290000

Accumulated OCI (PSC)360000

The amount of pension asset / liability Wildhorse Company would recognize at December 31, 2018 is

a)Pension asset of $437000.

b)Pension liability of $360000.

c)Pension asset of $1434000.

d)Pension liability of $997000.