JKJ Limited is determining its pension obligation and is looking at the report received from the actuaries. The actuary has calculated a gain of $$35,000$ to be recognized in the current year. What is the appropriate treatment of this gain?

Select answer from the options below

record $$35,000$ as a reduction of an expense

record $$35,000$ as part of sales revenue

ignore the gain as it was determined by the actuary

record $$35,000$ as a gain in other comprehensive income