The following data pertains to Havanas Pension plan: Beginning balance of PBO $6,000, ending balance of PBO $6,654, discount rate used 5%. New Loss to PBO during the year due to change in assumptions is $150. There were no plan amendments this year. Retirees were paid $50 at the end of the year. Havana contributed $54 to the plan at the end of the year. What is the service cost for Havanas plan?

A. $454. B. $300. C. $254. D. $200. E. Cannot be determined from the data available.