Which of the following are included in the calculation of pension expense under IFRS?

Question 15 options:

a)	Past service costs (PSCs) that relate to a plan amendment that occurred last fiscal year.

b)	A portion of the plan assets that were transferred out of the pension plan as a plan curtailment.

c)	Benefits paid to retirees in the year.

d)	Contributions to the plan by the employer and employees.