At Jаnuаry 1, Yeаr 2: DBO $1,400,000; plan assets $1,250,000. During Year 2: service cоst $95,000; interest cоst $70,000; actuarial lоss on DBO $30,000; employer contributions $90,000; actual return on plan assets $82,000; benefits paid $75,000. Under ASPE, what is the ending net defined benefit liability at December 31, Year 2?