RPA Full funding floor for EOY valuation

[FAPInJax]

Sorry for such a dumb question.

Valuation is performed at the end of the year and the RPA liability is 150,000 and assets are 100,000. The assets include a prepaid contribution of 10,000 which receives an interest credit of 700. No credit balance.

The 412 FFL is 150,000 * .9 - (100,000 - 10,000 - 700) = 45,700.

The 404 FFL is 150,000 * .9 - (100,000 - 10,000) = 45,000.

Maximum contribution is the unfunded current liability of 150,000 - (100,000 - 10,000) = 60,000

Do these numbers appear to be correct?? Specifically, the question is regarding the inclusion of the interest on the prepaid contribution when calculating the limit for 412.