Which of the Following Is $\underline{not}$ A True Statement Regarding SFAS No

Which of the following is $\underline{not}$ a true statement regarding SFAS No. 87?

A) It requires the recognition of a minimum pension liability when accumulated benefit obligations exceed the fair value of plan assets.
B) It has achieved greater uniformity in measuring accrued pension expense.
C) It mandates the use of the accumulated benefit method.
D) It uses service cost rather than normal cost.