Mackay Ltd Provides Defined Superannuation Benefits to Two (2)of Its

Mackay Ltd provides defined superannuation benefits to two (2) of its employees,which represents an entitlement of three times their final salary on retirement.The following details are relevant to the current superannuation obligation of the company for the two employees for the years ended 30 June 2011 and 2012:
$$\begin{array} { | l | r | r | } \hline & 2011 & 2012 \\\hline \text { Fair value of plan assets, end } & \$ 265000 & \$ 290000 \\\hline \text { Expected return on plan assets for the year } & 6 \% & 8 \% \\\hline \text { Present value of superannuation obligation, end of year } & \$ 265000 & \$ 303390 \\\hline \text { Interest rate used to discount the defined benefit obligation } & 5 \% & 7 \% \\\hline \text { Current service cost } & & \$ 15000 \\\hline \text { Contributions to the superannuation plan } & & \$ 10000 \\\hline\end{array}$$
In accordance with AASB 119 Employee Benefits,what is the interest cost and actuarial gain (loss) for the defined benefit obligation for the year ending 2012?

A) $13 250; $10 140
B) $13 250; ($10 140)
C) $18 550; $4840
D) $18 550; ($4840)