Abbot Laboratories' has a defiend benefit retirement plan. The company's 2013 annual report includes the following excerpt about these plans (in millions):

Projected benefit obligations, January 1, 2013	$11,322
Service costs-benefits earned during the year	303
Interest cost on projected benefit obligations	276
Actuarial losses (gains)	(650)
Benefits paid	(185)
Separation of AbbVie Inc.	(4,654)
Other, including foreign currency translation	20
Projected benefit obligations, December 31, 2013	$6,432
Plan's assets at fair value, January 1, 2013	$7,949
Actual return on plan assets	727
Company contributions	724
Benefits paid	(185)
Separation of AbbVie Inc.	(3,107)
Other, primarily foreign currency translation	15
Plan assets at fair value, December 31, 2013	$6,123

If, in 2014, the expected return on plan assets exceeds the actual return on plan assets for Abbott's pension plan, then:

a) Abbott will recognize a reduction in net pension expense in 2014

b) Abbott will recognize an increase in net pension expense in 2014

c) There will be no effect on net pension expense in 2014 unless the difference in return when accumulated with other deferred gains and losses exceed certain limits

d) Abbott's pension benefit obligation will decrease