Question: t. curtailments. ABC has a non-contributory, defined benefit pension plan. Data for 2014 were as follows: Pension plan assets (at fair value) January 1, 2014,

t. curtailments. ABC has a non-contributory, defined benefit pension plan. Data for 2014 were as follows: Pension plan assets (at fair value) January 1, 2014, $240,000, and December 31, 2014, $285,000; APO, January 1, 2014, $243,000 and December 31, 2014, $345,000. The accrued pension obligation was underfunded at the end of 2014 in the amount of: U. $15,000. V. $30,000. w. $45,000. X. $60,000
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