Jenine Company Sponsors a Noncontributory,defined Benefit Pension Plan

Jenine Company sponsors a noncontributory,defined benefit pension plan.On December 31,2014,the end of the company's accounting period,the company received the projected benefit obligation report from the independent actuary.The following data were included: Based on this information,the January 1,2014,balance for the PBO and the service cost for the year ended December 31,2014,were
Beginning PBO 2014 Service Cost

A) $150,000 $81,000
B) $150,000 $67,500
C) $216,000 $67,500
D) $163,500 $54,000