JL Health Services Reported a Net Loss-AOCI in Last Year's

JL Health Services reported a net loss-AOCI in last year's balance sheet. This year, the company revised its estimate of future salary levels causing its PBO estimate to decline by $24. Also, the $48 million actual return on plan assets was less than the $54 million expected return. As a result:

A) the statement of comprehensive income will report a $6 million gain and a $24 million loss.
B) the net pension liability will increase by $18 million.
C) accumulated other comprehensive income will increase by $18 million.
D) the net pension liability will decrease by $24 million.PBO Plan assets = Net pension liability, so the Net pension liability will decrease by $18 million; The $24 million Gain and $6 million Loss combine for a net gain of $18 million which reduces the Net loss-AOCI, which is an increase in AOCI.