Consider the following statements and decide whether they are true or false. I. Defined benefit plans specify the amount that the employer puts into the plan for the benefit of the employee. II. In a defined contribution plan the employer bears the risk that the ultimate pension payments will be large enough to sustain a comfortable retirement. III. Service cost and interest cost are components of pension expense. Select one: a. All of them are false. b. Two of them are false. c. One of them is false. d. All of them are true