Widen Company's financial statement notes relating to its pension plan disclose prior service cost of $$45,000$ and a net gain of $$54,000.$ How would these amounts be reflected on the balance sheet of Widen Company?

Multiple select question.

as a net pension item$$AOCI of $$9,000$

as a net gain$$AOCI of $$54,000$

as prior service cost$$AOCI of $$45,000$

as a net asset of $$9,000$