On January $1,2026,$ Crane Co$.$ has the following balances:

Projected benefit obligation

$$4050000$

Fair value of plan assets

$3550000$

The settlement rate is $10\%.$ Other data related to the pension plan for $2026$ are:

Service cost

Amortization of prior service costs due to increase in benefits

Contributions

Benefits paid

Actual return on plan assets

Amortization of net gain

$$311000$

$111000$

$511000$

$236000$

$406000$

$31100$

The balance of the projected benefit obligation at December $31,2026$ is