Gorilla, Corp What Amount Should Gorilla Record as Additional Minimum Pension Liability

Gorilla, Corp. implemented a defined-benefit pension plan for its employees on January 2, 2012. The following data are provided for year 2012, as of December 31, 2012. $\begin{array}{llcc} \text {Accumulated benefit obligation } & \$103,000 \\ \text { Plan assets at fair value } &78,000\\ \text { Net period pension expense } &90,000\\ \text { Employer's contribution} &70,000\\ \end{array}$
What amount should Gorilla record as additional minimum pension liability at December 31, 2012?

A) $0
B) $5,000
C) $20,000
D) $45,000