Analyzing and Interpreting Pension Disclosures-Plan Assets and Cash Flow YUM! Brands Inc. discloses the following pension footnote in its 10-K report. a. How does the "actual return on plan assets" of \$(49) million affect YUM!'s reported profits for 2018 ? b. YUM! Brands contributed $13 million cash to the pension plan investment account (asset) during the year. Which of the following is true? i. YUM! recognized the $13 million cash payment as a pension expense in 2018. ii. YUM! did not recognize the $13 million cash payment as a pension expense in 2018 because it is not tax deductible. iii. YUM! did not recognize the $13 million cash payment as a pension expense in 2018 because it relates to employees' service in prior periods. iv. YUM! did not recognize the $13 million cash payment as a pension expense in 2018 because benefits of $73 million were paid to employees and that amount represents the pension expense v. None of the above. c. YUM!'s pension plan paid out $73 million in benefits during 2018 . How is this payment reported