) JL Health Services reported a net loss-AOCI in last year's balance sheet. This year, the company revised its estimate of future salary levels causing its PBO estimate to increase by $24. Also, the $54 million actual return on plan assets was less than the $48 million expected return. As a result:

A) The statement of comprehensive income will report a $6 million gain and a $24 million loss.

B) The net pension liability will increase by $18 million.

C) Accumulated other comprehensive income will increase by $18 million.

D) The net pension liability will decrease by $24 million.