During 2020, mdf Corporation's actuaries decreased the discount rate used to calculate pension obligation from 4.3% to 3.8% The effect on the company's pension expense for the year and pension obligation balance at year end is: 1) Inerease pension expense, decrease pension obligation 2) Decrease pension expense, decrease pension obligation 3) Inerease pension expense, increase pension obligation 4) Decrease pension expense, increase pension obligation