$1.$ BLB sponsors a defined benefit plan for their employees. $$

$2024$ Interest Cost $$8,000$

$2024$ Expected Return on Plan Assets $$4,000$

$2024$ Actual Return on Plan Assets $$5,000$

$2024$ Service Cost $$11,000$

$2024$ Amortization of Prior Service Cost $$2,000$

$2024$ Amortization of net gain $$1,000$

$12/31/24$ Plan Assets $$105,000$

$12/31/23$ Plan Assets $$100,000$

$12/31/24$ PBO $$135,000$

$12/31/23$ PBO $$138,000$

b$.$ What amount would be reported on the $12/31/24$ Balance Sheet related to the pension plan? $($Net Pension Asset $/$ Liab $X$)$