For which types of retirement plans is the yearly pension expense affected by expected market value changes of the assets of the plan? Select one Both Defined Benefit and Defined Contribution O b. Neither Defined Benefit nor Defined contribution Defined Benefit but not Defined Contribution Od Defined contribubon but not Defined Benefit A company should adjust pension expense for which type of revenue accumulated in the pension fund? Selectories Interest Revenue, but not Dividend Revenue O b. Dividend Revenue, but not interest Revenue Both Dividend Revenue and Interest Revenue Od.Nether Dividend Revenue nor Interest Revenue In a defined benefit plan, which item would NOT be included in the computation of Pension Expense? Select one: O a. Prior Service Cost amortization b. Amortization of gain above the corridor O Interest on the MRAV Od Service Cost On January 1, 2025. Idaho Co has the following balances: Prorected benefit obligation For value of plan assets $2.100.000 $1,800,000 The settlement rate is 10%. A plan amendment, which granted prior service benefits, occurred during 2023. Other data related to the pension plan for 2025 are: Service cost Prior service costs anotation Contributions Benefits and Actus and Expected return on plan assets Amortation of recognized gain in Ooss of the corridor $180,000 60 000 105,000 300.000 237.000 18.000 The balance of the projected benefit obligation at December 31, 2025 is Select one: O a. 52.685.000 O b. 52.385.000 O c. 52,085.000 O d. $2.295.000 O e. 52.190.000 Presented below is pension information related to Montana, Inc. for the year 2025: Service cost Interest on projected benefit obligabon Amortization of prior service cost due to increase in benefits Expected return on plan assets $96,000 72 000 16.000 24,000 The amount of pension expense to be reported for 2025 is: Select one: O a. $176,000 O b. S192.000 O c. $216,000 O d. $160,000 e. $208,000