200The Cosby Company has a defined benefit pension plan. On January 1, Year One, a contractual provision was changed and the projected benefit obligation increased at that moment by $400,000. Which of the following statements is true? a. Pension expense is not affected on January 1, Year One, but is gradually increased over the next several years. b. Pension expense is increased immediately by $400,000. c. Pension expense is increased on January 1, Year One, by a portion of the $400,000 with the remaining amount added to pension expense over the next few years. d. Pension expense is never affected because the $400,000 is retained within accumulated other comprehensive income on the balance sheet.