Use the following information to respond to MC1012 below: Kaprizov Corp. follows IFRS and maintains a defined benefit pension plan for its employ January 1, 2023, the following balances related to thic nlan. Base at December acuvity related to the plan during 2023, the actuary provided the following a Whel considering the changes in actuarial assumptions during 2023, the result is a defined obligation year-end balance of $335,000. MC10. The fair value of the plan assets at the year end December 31, 2023 is: (2 marks) A. $260,500 B. $273,060 C. $262,560 D. $258,440 MC11. The pension expense to be reported for 2023 is: ( 2 marks) A. $57,420 B. $45,000 C. $51,210 D. $49,150 MC12. The actuarial gain/loss for 2023 is: (1 mark) A. $46,410 Gain B. $42,290 Gain C. $46,410 Loss D. $44,350 Loss