Which of the following will result in an unexpected net loss for a company that offers its employees a defined benefit plan? O A change in actuarial assumptions resulting in a decrease in the PBO. A plan amendment resulting in an increase in the PBO. An unexpectedly high rate of return on the plan assets. O A change in actuarial assumptions resulting in an increase in the PBO. Question 2 1 pts Taco Company has a defined benefit pension plan. At the end of the current year, the following data were available: beginning PBO, $75,000; service cost, $18,000; interest cost, $5,000; benefits paid for the year, $9,000; ending PBO, $89,000; the expected and actual return on plan assets, $10,000; and cash deposited with pension trustee, $17,000. There were no other pension related costs for the year. The overall net effect (i.e., change) on the pension asset/(liability) for the year would show as Some other answer not given O ($6,000) $4,000 $2,000 ($4.000)