27) Assume that at the beginning of the current year, a company has a net gain-AOCI of $25,000,000. At the same time, assume the PBO and the plan assets are $200,000,000 and $150,000,000, respectively. The average remaining service period for the employees expected to receive benefits is 10 years. What is the amount of amortization to pension expense for the year? A) $1,500,000. B) $2,500,000 C) $500,000. D) $3,000,000. incompkte (columns have missing amounts) pension spreadsheet is for the current year for First Republic Corporation (FRC) Gain) 1ens Expra PBO Plan Assen! senice Debit (Credin Begmeing balance Service cost Irnerest covt Expected rehan Gain loss os uts Asmortization of 28 (90) 68 Pnor service cost Net eain loss Loss en PR0 What was the net pension asset/liability A) Net pension liability of S50. B) Net pension asset of sso C) Net pension asset of $24. D) Net pension liability of $24. on the employees 29) Eligibility for postretirement health care benefits usually is based A) Number of years in the profession. B) Age and/or years of service C) Job title D) Number of years in the current position. 30) Pension gains related to plan assets occur when: A) The return on plan assets is higher than expected B) The accumulated benefit obligation is more than expected. C) Retiree benefits paid out are less than expected D) The vested benefit obligation is less than expected