USGAAP Treatment of a Defined Benefit Pension Plan Requires Employers

U.S.GAAP treatment of a defined benefit pension plan requires employers to recognize the funded status as _____, if the pension plan(s) is/are overfunded and _____, if the pension plan(s) is/are underfunded, and an adjustment to Other Comprehensive Income, a shareholders' equity account that is _____, for the offsetting amount.

A) an asset; a liability; not part of net income
B) an asset; a liability; part of net income
C) a liability; an asset; not part of net income
D) a liability; an asset; part of net income
E) none of the above