The Interest Rate That May Be Used to Compute the Interest

The interest rate that may be used to compute the interest cost component of pension expense is equal to the

A) company's expected long-term rate of return on plan assets
B) rate of return on high quality fixed-income investments
C) rate of interest at which the pension benefits could be effectively settled
D) rate of return on high quality fixed-income investments or rate of interest at which the pension benefits could be effectively settled