Question - Presented below is information related to Nobel Inc. as of December 31, 2013.
Accumulated OCI (G/L) $ 90,000
Projected benefit obligation 3,600,000
Accumulated benefit obligation 3,420,000
Vested benefits 1,620,000
Plan assets (at fair value) 3,354,000
Accumulated OCI (PSC) 0
The amount reported as the pension liability on Noble's balance sheet at December 31, 2013 is?