A U$.$S$.$ company uses the expected return on plan assets to calculate the net periodic pension cost for its only pension plan. In Year $1,$ the plan's actual return was $5$ percent versus an expected return of $7$ percent. This differential will cause an increase to all of the following except the:

a$.$ Funded status.

b$.$ Net periodic pension cost.

c$.$ Fair value of plan assets.

d$.$ Projected benefit obligation.