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 $48 million actual return on plan assets was less than the $54 million expected return. As a result:

The net pension liability will decrease by $24 million.

The pension liability will increase by $18 million.

Accumulated other comprehensive income will decrease by $18 million.

The statement of comprehensive income will report a $30 million loss