Henderson Corp. has a defined benefit pension plan. The plan reports the following for 2023: Projected benefit obligation, January 1 $995,000 Plan assets, January 1 $854,500 Service cost $14,480 Settlement rate 8% Expected return on plan assets $50,400 Actual return on plan assets $58,278 Funding contributions $0 Benefit payments $60,000 What is net pension asset/liability at December 31, 2023? Enter an asset as a positive number or a liability as a negative number