To Determine Whether a Pension Plan Is Over- Funded or Under-

To determine whether a pension plan is over- funded or under- funded, a company must compare the:

A) historical cost of the pension plan assets to the accumulated benefit obligation.
B) fair market value of the pension plan assets to the historical cost of the assets.
C) fair market value of the pension plan assets to the accumulated benefit obligation.
D) accumulated benefit obligation to the plan's projected future obligation.