At January 1, Y3, Mapleton Corp.'s defined benefit pension plan, under IFRS, had a defined benefit obligation of $ 100,000, while the fair value of the plan assets was $ 120,000. During Y3, the plan's current service cost was $ 150,000; past service costs were $ 80,000; Mapleton contributed $ 110,000 to the plan; the actual and expected return on the plan assets was $ 9,000; and benefits paid to retirees were $ 95,000. What is the fair value of the plan assets at December 31, Y3? Question 35 options: $135,000 $144,000 $239,000 $153,000