Question: Brenner, Inc. computes its December 31, 2020 projected benefit obligation using a 4% discount rate and its December 31, 2021 projected benefit obligation using a 5% discount rate. Multiple choice question. The change in discount rate would cause an actuarial loss in 2021. The change in discount rate would cause an actuarial gain in 2022. 2021 interest cost would be computed with the 4% rate. 2021 service cost would be computed with the 5% rate.