3. Castle Company's most recent annual report included the following information about its defined benefit pension plan: Service cost Benefits paid Defined benefit obligation at beginning of year Fair value of

plan assets at beginning of year Assumptions: Discount rate Expected return on assets Actual return on assets a. b. C. €10 million €6 million €120 million €90 million 8% 10% 11% According to IFRS, Castle's pension cost recognized in P&L for the year is: €9.7 million. €10.6 million. €12.4 million.