Please answer the following question. Thank you very much.

Generous Inc. determined the following amounts related to its pensions: Benefits paid to retirees $ 335,438 Expected return on plan assets 274,613 Funding contributions during the year 358,538 Service cost 331,575 Investment return 245,025 Interest cost 360,225 Plan assets at fair value, January 1 5,495,963 A. What is the net periodic pension cost for the year? B. What is the fair value of the plan assets at December 31? C. Which investment return, expected or actual, does GAAP allow in the calculation of benef cost? What is the rationale underlying this treatment? D. What factors affect the estimate of a firm's future retirement obligation? S