Taya Corp. maintained a defined benefit pension plan for its employees. Tanya uses IFRS. Pertinent details for 20X6 are as follows: Pension obligation, January 1, 20X6 $8,000,000 Current service cost - end of year $800,000 Past service cost - improved benefits - beginning of year $500,000 Pension benefits paid - end of year $600,000 Actuarial gain 4,000 Discount rate used in actuarial assumptions 4% What is the balance of Taya's PVDBO as at December 31, 20X6? O a. $9,040,000 O b. $9,068,000 O c. $9,036,000 O d. $9,016,000