Gorilla,Corp What Amount Should Gorilla Record as Additional Minimum Pension Liability

Multiple Choice

Gorilla,Corp.implemented a defined-benefit pension plan for its employees on January 2,2012.The following data are provided for year 2012,as of December 31:
$\begin{array}{l}\begin{array}{lll} \text {Accumulated benetit obligation }\\ \text {Plan assets at fair value }\\ \text {Net period pension expense}\\ \text {Employer's contribution}\\\end{array}\begin{array}{lll} \$ 103,000 \\78,000\\90,000\\70,000\\\end{array}\end{array}$
What amount should Gorilla record as additional minimum pension liability at December 31,2012?

A) $0
B) $5,000
C) $20,000
D) $45,000