Numerical question, Financial Accounting

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Data for 2013 were as follows: PBO, January 1, $244,000 and December 31, $274,000; pension plan assets (fair value) January 1, $190,000, and December 31, $233,000. The projected benefit obligation was underfunded at the end of 2013 by:


A. $41,000
B. $54,000
C. $43,000
D. $30,000

 


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