Louie Company has a defined benefit pension plan. On December 31 (the end of the fiscal year), the company received the PBO report from the actuary. The following information was included in the report: ending PBO, $110,000; benefits paid to retirees, $10,000; interest cost $8,000. The discount rate applied by the actuar was 8% F What was the service a) $2,000 000 b) $ 12, c) $ 18,000 d) $ 92,00 cost of the year