in another question from Becker and also in another sim, it says that actuarial losses and gains are not amortized to pension expense in the year they are created.

During 20X5, Strum Corp.’s pension consultant advised that, due to changing mortality tables, an "actuarial loss" of $50,000 would have to be taken into account when making its year-end pension journal entries. As of 12/31/X5, the fair value of pension plan assets was $200,000, the projected benefit obligation was $350,000, the accumulated benefit obligation was $250,000, and the average remaining service period of plan participants was five years.

Because of this information, Strum's 20X5 pension expense would be increased by

a 0

b3000

c 15000

d 10000.

Correct answer b 3000.

I have chosen A since in another question from Becker and also in another sim, it says that actuarial losses and gains are not amortized to pension expense in the year they are created. Instead they are recognized net of tax as a debit to OCI and begin to amortize the following year by crediting OCI and debiting the pension expense. I'm totally lost with this one (and not only with this one)