can you help me with A and B please

MIA-27. Analyzing Footnote Disclosure of Pension Income In its 2018 10-K, Norfolk Southern Railroad reported the following in a footnote labeled "Other income, net." LO2 Norfolk Soul Railroad (N 2018 2017 2016 $61 5 $ 64 87 ($ in millions) Net pension and other postretirement benefit cost. Rental income. External advisor costs Other... Total $ 65 93 (20) (2) $136 1 5 $67 $156 Required a. Explain how Norfolk Souther could report "income" of $61 million related to its pension and other postretirement plans as opposed to an expense. b. For purposes of analysis, would we classify this 'Other income, net' as operating or nonoperating