What Amount Is Outside of the Corridor Limit for Fiscal

question 27

Multiple Choice

What amount is outside of the corridor limit for fiscal 2014? $$\begin{array} { | l | r | r | } \hline \text { Balance at Dec } 31 & \text { Fiscal 2013 } & \text { Fiscal 2014 } \\\hline \text { Pension assets } & 5,000,000 & 3,000,000 \\\hline \text { Pension obligation } & 3,200,000 & 3,500,000 \\\hline \text { Unamortized actuarial gains } & 210,000 & 300,000 \\\hline\end{array}$$

• A)$50,000
• B)$290,000
• C)$300,000
• D)$350,000

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