Fiduciary Net Position of a Pension Plan Equals

Fiduciary net position of a pension plan equals?

A) Pension plan assets ‒ plan liabilities
B) Pension plan assets + plan deferred outflows of resources ‒ total pension liability ‒ plan deferred inflows of resources
C) Total pension liability ‒ pension plan assets
D) Pension plan assets + plan deferred outflows of resources ‒ plan liabilities ‒ plan deferred inflows of resources