Amortization of pension gain or loss is a possible component of pension expense. which of the following statements is correct concerning amortization of pension gain or loss?

A. If amortization is required it will be over the average life expectancy of the employees.

B. Any amortization method may be used as long as the amounts of amortization does not exceed the prescribed minimum amount.

C. Amortization of a pension loss will decrease pension expense.

D. No amortization of pension gain or loss is required if the amount of pension gain or loss falls within a certain range.