5. Which of the following is NOT an element of a company's annual pension expense for a defined-benefit plan? A) The cost of interest on the PBO, using a current discount rate. B) The cost of services provided by employees during the plan year. C) The change in the number of covered employees during the plan year. D) The return on pension fund assets during the plan year. E) All the above are elements of annual pension expense. III Earnings upcoming