Current Attempt in Progress Ohlman, Inc. maintains a defined-benefit pension plan for its employees. As of December 31, 2021, the market value of the plan assets is less than the accumulated benefit obligation. The projected benefit obligation exceeds the accumulated benefit obligation. In its balance sheet as of December 31, 2021, OhIman should report a liability in the amount of the accumulated benefit obligation. projected benefit obligation. excess of the projected benefit obligation over the fair value of the plan assets. excess of the accumulated benefit obligation over the fair value of the plan assets