The Following Facts Apply to Questions

The following facts apply to questions :
XYZ Company,a calendar-year entity,amends its defined benefit pension plan on January 1,2010 and must recognize the increase in past service costs of its vested and non-vested employees as of that date in the calculation of its net 2010 pension expense (or revenue) . The pertinent facts as of January 1,2010 are:
-Calculate the past service costs included in 2010 net pension expense (or revenue) under IAS 19.

A) $5,100
B) $5,400
C) $600
D) $7,000