YUM! Brands, Inc., discloses the following pension footnote in its 10-K report.

The fair market value of YUM!'s plan assets is $610 million as of 2005. What is the funded status of the plan, and how will this be reflected on YUM!'s balance sheet?

Select one:

A. Underfunded, $205 million liability

B. Underfunded, $205 million asset

C. Underfunded, not reflected on the balance sheet

D. Underfunded, $815 million liability