13-)The 2011 values for a pension fund are provided in the table below, in millions of dollars.

Pension Assets
Beginning value on 1 January Change in value in 2011	$50.11 6.30%
Pension Liabilities Beginning value on 1 January Change in value in 2011	$47.23 30%

Multiple choice question: Which of the following is closest to the surplus return for this fund?

a) -28.1%

2. ) -2.1%
3. ) 7.3%
4. ) -6.8%

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