Question 36 JWS Corporation has a defined benefit pension plan. JWS reported a net pension liability in last year's balance sheet. This year, the company revised its estimate of future salary levels causing its projected benefit obligation estimate to decline by $8. Also, the $16 million actual return on plan assets was less than the $18 million expected return. As a result a. the net pension liability will decrease by $8 million. b. the statement of comprehensive income will report a $2 million gain and an $8 million loss. c. the net pension liability will increase by $6 million. d. accumulated other comprehensive income will increase by $6 million