Refer to PEN-1, consider the following information as of the beginning of 2012. The projected benefit obligation or PBO was...

Refer to PEN-1, consider the following information as of the beginning of 2012. The projected benefit obligation or PBO was $135,000, the accumulated gain (loss) in other comprehensive income (OCI) was $20,000 and the average remaining service period of active employees 20 years.