At Dec. $31,2021,$ Brown Corp had a projected benefit obligation of $$554,800,$ plan assets of $$317,000,$ and prior service cost of $$127,500$ in accumulated other comprehensive income. Determine the pension asset$/$liability at Dec. $31,2020.$

Pension liability of $$871,800$

Pension asset of $$871,800$

Pension liability of $$237,800$

Pension asset of $$237,800$