这题gaap下是哪个答案？

问题如下：

Golden Elementary school offers its employees a defined benefit pension plan. Golden complies with IFRS.

Selected information related pension plan in 2018 is as follows:

• benefit obligations at beginning of year= $3,000,000
• fair value of plan assets at beginning of year=$3,100,000
• book value of plan assets at beginning of year=$2,800,000

At begninning of year 2018, the funded status of the plan is:

选项：

A.

-$200,000

B.

$100,000

C.

$3,100,000

解释：

B is correct.

考点：养老金的B.S呈列方式

解析：

DB plan在资产负债表中是以净额列示的，funded status=F.V of plan asset-PBO