Assume that at the beginning of the current year, a company has an overall net loss on the plan of $40 million. At the same time, assume the PBO and the plan assets are $300 million and $250 million, respectively. The average remaining service period for the employees expected to receive benefits is 5 years. What is the amount of amortization to pension expense for the year? A) $2 million. B) $3 million. C) $4 million. D) $5 million. E) Some other amount