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Which of the following statements define the net defined benefit liability ? a . The deficit or surplus, adjusted for any effect of limiting a

Which of the following statements define the net defined benefit liability?
a. The deficit or surplus, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling
b.The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods.
c.The present value of any economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan
d.The change during the period in the net defined benefit liability that arises from the passage of time

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