30. On January 1, 2018, Newlin Co. has the following balances: $ 3.500 3,000 380 Projected benefit obligation (PBO) Fair value of plan assets Accumulated OCI - Unexpected gain Newline follows FASB guidance and use corridor approach to amortize the accumulated amount of unexpected gain or loss. If amortization is required, the amortization is the excess (of the accumulated OCI above the corridor amount) divided by the average remaining service period (10 years). How would the amortization of unexpected gain affect pension expense recognized in 2018? A. Decrease pension expense by s 3 B. Decrease pension expense by s 30 C. Increase pension expense by s 3 D. Increase pension expense by s 30|