Use the Following Information for Questions 86 and 87

question 48

Multiple Choice

Use the following information for questions 86 and 87.
Foster Corporation received the following report from its actuary at the end of the year:
-The amount reported as the pension liability at December 31, 2014 is

• A) $ -0-.
• B) $80,000.
• C) $620,000.
• D) $700,000.

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Definitions:

Pregnancy

The condition of having a developing embryo or fetus in the uterus, marked by various physical and hormonal changes in the body.

Maternal Cigarette Smoking

The act of smoking cigarettes by a mother, which can have harmful effects on fetal development and child health.

Miscarriage

The spontaneous loss of a pregnancy before the fetus can survive outside the womb, typically occurring before the 20th week of pregnancy.

Prematurity

The condition of being born before the completion of the normal term of pregnancy, often resulting in health challenges for the infant.