On 1/1/20 ABC Company started a defined benefit pension plan. On that date, the company granted retroactive benefits to its 170 employees. The actuaries estimated the cost of these benefits to be $105,000. Management is trying to select a method to amortize prior period service cost (PSC). The first option (Option A), favored by the FASB, is the years of service method. This method provides a total of 510 years of service. The Second Option (Option B) is to use straight-line amortization based on the employees' average number of years of service. If 20 employees of the 170 retire on 12/31/20, which of the two options will generate the greater net income for 2020? Select one:

a. Option A

b. The selected method never affects the computation of net income.

c. Option B

d. Both options will generate the same net income.