Company A was established at the beginning of 1 and set up an employee welfare trust fund at the same time. The following about Company A1, 2 The relevant information for the year is as follows: 1 The current service cost of the year is $450 (discount rate 10%), 1 cash $200 is allocated to employees at the end of the year Welfare fund. 2 The current service cost of the year is $340 (discount rate of 10%), and the actual return on planned assets is $30, And at the end of the year, cash $200 will be allocated to the employee welfare fund. 2/12/31 The present value of the determined benefit obligation increased by $110 due to the assumption of future salary The company revised its plan at the end of the year and determined that the present value of the benefit obligation increased by $100. What is the amount of pension expenses recognized in the accounts of Company A on X2/12/31? (A)$405 (B)$465 (C)$485 (D)$490