The FASB's Conclusion Relating to the Computation of the Service

The FASB's conclusion relating to the computation of the service cost component of pension expense is that the projected benefit obligation computed using

A) future salary levels provides a reasonable measure of future pension obligation and expense.
B) future salary levels provides a reasonable measure of present pension obligation and expense.
C) present salary levels provides a reasonable measure of future pension obligation and expense.
D) present salary levels provides a reasonable measure of present pension obligation and expense.