The incomplete pension spreadsheet shown here is for Fast Race Corporation's $($FRC$\text{'}$s$)$ current year.

$\backslash$table$[[\backslash$table$[[($$ in millions$)],[$Debit $($Credit$)]],$PBO,$\backslash$table$[[$Plan$],[$Assets$]],\backslash$table$[[$Prior$],[$Service$],[$Cost$]],$Net$($Gain$)/$Loss$,\backslash$table$[[$Pension$],[$Expense$]],$Cash,$\backslash$table$[[$Net Pension$],[($Liability$)/$Asset$]]],[\backslash$table$[[$Beginning$],[$balance$]],(700),,28,(90),,,],[$Service cost$,,,,,62,,],[$Interest cost$,,,,,49,,],[\backslash$table$[[$Expected$],[$return on$],[$assets$]],,68,,,,,],[\backslash$table$[[$Gain$/$loss on$],[$assets$]],,,,(2),,,],[\backslash$table$[[$Amortization$],[$of:$]],,,,,,,],[\backslash$table$[[$Prior service$],[$cost$]],,,(7),,,,],[$Net gain$/$loss$,,,,3,,,],[$Loss on PBO,$(8),,,,,,],[\backslash$table$[[$Contributions$],[$to fund$]],,,,,,(45),],[\backslash$table$[[$Retiree$],[$benefits paid$]],,(65),,,,,],[\backslash$table$[[$Ending$],[$balance$]],,730,,(81),,,]]$

A net pension

was reported in the balance sheet at the end of the year.

A$.$ liability of $$24$

B$.$ asset of $$24$

C$.$ liability of $$50$

D$.$ asset of $$50$