For a company reporting under IFRS, a decrease in discount rate: Select one: 

a. Increases the pension benefit obligation and decreases Other Comprehensive Income 

b. Increases the pension benefit obligation and decreases Net Income 

c. Decreases the pension benefit obligation and decreases Other Comprehensive Income 

d. Decreases the pension benefit obligation and increases Net Income e. Doesn't affect the pension benefit obligation, Other Comprehensive Income or Net Income