16) The Boston Company has a defined benefits pension plan. The following information was available for the year 2020: Plan Assets 1/1/2020 $ 400,000; Pension Obligations 1/1/2020 $ 600,000; Actuarial gains 1/1/2020 of $80,000; Actuarial loss 12/31/2020 ($30,000); Prior service cost 1/1/2020 $ 200,000; and average remaining years of service is 10 years. In its 2020 pension expense, Boston accrues: A. Amortization of actuarial loss of ($ 10,000) B. Amortization of prior service cost of $20,000 and Actuarial loss of ($30,000) C. Amortization of actuarial gain of $2,000 and prior service cost of $20,000 D. Amortization of prior service cost of $200,000 A) Amortization of actuarial loss of ($ 10,000) B) Amortization of prior service cost of $20,000 and Actuarial loss of ($30,000) OC) Amortization of actuarial gain of $2,000 and prior service cost of $20,000 D) Amortization of prior service cost of $200,000