Exhibit 20-1 Given the Following Information Average Remaining Service Life = 5 Years
an Unrecognized Net

Exhibit 20-1 Given the following information:
$\begin{array} { | l | l | l | l | } \hline & 2010 & 2011 & 2012 \\\hline \text { Projected benefit obligation } & \$ 600 & \$ 700 & \$ 1,200 \\\hline \text { Plan asset value } & 400 & 800 & 1,100\\\hline\end{array}$ Average remaining service life = 5 years
An unrecognized net loss existed at the beginning of 2010 in the amount of $100.An additional unrecognized net loss of $20 is reported by actuaries as of the end of 2011.
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Refer to Exhibit 20-1.What amount of loss should be added to pension expense in 2010?

A) $ 8
B) $10
C) $12
D) $20