Which of the Following Is Not a Criticism of Pension

Which of the following is not a criticism of pension accounting and reporting?

A) Net income immediately includes fund asset gains and losses,as well as projected benefit obligation actuarial gains and losses.
B) Management has the discretion with respect to choosing the expected rate of return on plan assets.
C) Some argue that operating income is misstated due to the deduction of pension expense.
D) Some argue that service cost should be the only component of pension expense.