PSC of $300,000 is recorded on 1/1/x6 from a plan amendment affecting 100 employees. The average service period of these employees is 10 years. On 12/31/x8, five employees retire. This is the first retirement since the amendment. By what amount will 20x9 pension expense increase as a result of the amendment if the firm uses the service method to amortize PSC?

		a. 28,500
		b. 30,000
		c. 29,300
		d. 20x9 pension expense will decrease, not increase
		e. there will be no effect on 20x9 pension expense