Employer Co. maintains a postretirement healthcare plan for its employees. Under the plans terms, an excess of benefit payments over the sum of the employers cost and the employees contributions for a year will be recovered from increased employees contributions in the subsequent year. However, for the current year only, Employer has decided not to adjust contributions. Employer should
A.	Delay recognition of the loss by using the corridor approach.
B.	Apply any systematic and rational delayed recognition approach to accounting for the loss.
C.	Immediately recognize the loss in income.
D.	Adjust the transition asset.