Fargo Company has a defined benefit plan. At the end of $2004,$ it has determined the following information related to its pension plan: Projected benefit obligation $$2,100,000$ Market$-$related asset value of pension plan $1,800,000$ Accumulated benefit obligation $1,980,000$ Accrued pension cost $105,000$ Fair value of pension plan assets $1,830,000$ The amount of the total pension liability that is reported in Fargo's balance sheet at the end of $2004$ is

$$300,000.$

$$180,000.$

$$75,000.$

$$150,000.$