20. Tom reported a net loss-AOCI in last year's balance sheet. This year, the company revised its estimate of future salary levels causing its PBO estimate to decline by $24. Also, the $48 million actual return on plan assets was less than the $54 million expected return. As a result: A. The statement of comprehensive income will report a $6 million gain and a $24 million loss. B. The net pension liability will increase by $18 million. C. Accumulated other comprehensive income will increase by $18 million. D. The net pension liability will decrease by $24 million