Henderson Corp. has a defined benefit pension plan. The plan reports the following for 2023: Projected benefit obligation, January 1 $862,000 Plan assets, January 1 $911,500 Service cost $10,910 Settlement rate 12% Expected return on plan assets $78,100 Actual return on plan assets $74,120 Funding contributions $0 Benefit payments $77,000 What is net pension asset/liability at December 31, 2023? Enter an asset as a positive number or a liability as a negative number