At December 31, 2018, the following information was provided by the Carla Vista Corp. pension plan administrator:

At December 31, 2018, the following information was provided by the Carla Vista Corp. pension plan administrator:

Fair value of plan assets $5743000 Accumulated benefit obligation  7050000 Projected benefit obligation  9257000

What is the amount of the pension liability that should be shown on Carla Vista’ December 31, 2018 balance sheet?

$9257000

$3514000

$2207000

$1307000