Question $15$ of $20$ :

Select the best answer for the question.

IL$.$ Health Services reported a net loss$-$AOCI in last year's balance sheet. This year, the company revised its estimate of future salary levels, causing its PBO estimate to

decline by $$24.$ Also, the $$48$ million actual return$-$on$-$plan assets was less than the $$54$ million expected return. As a result, the

A$.$ net pension liability will decrease by $$24$ million.

B$.$ net pension liability will increase by $$18$ million.

C$.$ AOCl will increase by $$18$ million.

D$.$ statement of comprehensive income will report a $$6$ million gain and a $$24$ million loss.