In 2009, after the adoption of SFAS 158, the pension asset/liability on a company's books will be equal to
A) The difference between the projected benefit obligation and the fair value of the plan assets.
B) The difference between the pension expense and the amount funded during the current year.
C) The pension expense and the projected benefit obligation for any given year, less the amount funded.
D) The fair value of the plan assets less the unamortized prior service cost, plus any unamortized gains minus any unamortized losses.