Each of the following is a required disclosure in the notes to the financial statements for a defined benefit pension plan except

A.) A reconciliation of projected benefit obligation, showing the components separately.

B.) On a weighted-average basis, the discount rate used in calculating the cost of future pension obligations.

C.) Employer's estimate of contributions expected to be paid to the plan during the next 5 years.

D.) The net periodic pension cost recognized, with the components shown separately.