2- Muqtada, a public limited company, operates a defined benefit pension plan for its employees. At 1 October 2019, the defined benefit pension plan's assets had a fair value of BD1,100,000 and the pension plan liabilities had a present value of BD1,200,000. The market yield on high quality corporate bonds on 1 October 2019 was 10%. The current service cost for the year ended 30 September 2020 was BD400,000. Muqtada paid contributions of BD420,000 into the plan and the pension plan paid BD300,000 to retired members in the year to 30 September 2020. At 30 September 2020, the defined benefit pension plan's assets had a fair value of BD1,300,000 and the pension liabilities had a present value of BD1,400,000. Assume contributions and benefits were paid on 30 September. What is the remeasurement gain or loss arising on Muqtadas defined benefit pension plan assets for the year ended 30 September 2020?

A BD30,000 gain

B BD430,000 loss

C BD80,000 gain

D BD30,000 loss