On June 1, 2018, West Corporation established a defined benefit pension plan for its employees. The following information was available in 2020: Balance Jan. 1, 2020 Projected Benefit Obligation. Plan Assets.. Accumulated OCIPension Gain/Loss $3,700,000 Cr. 3,650,000 Dr. 650,000 Cr. What would be the 2020 the amortization of Accumulated OCI, Pension Gain/Loss and change in pension expense, assuming that the company uses the corridor approach in determining the amortization to recognize. Assume that the average remaining service life of employees is 10 years. A. $27,550 increase to Pension Expense B. $27,550 decrease to Pension Expense C. $28,000 decrease to Pension Expense OD. $28,000 increase to Pension Expense