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D is corrent. ASC Topic 715 requires that if the projected benefit obligation exceeds the fair value of plan assets, a liability must be recognized in the balance sheet.
A is incorrect. ASC Topic 715 requires that if the projected benefit obligation exceeds the fair value of plan assets, a liability must be recognized in the balance sheet. 
A is incorrect. ASC Topic 715 requires that if the projected benefit obligation exceeds the fair value of plan assets, a liability must be recognized in the balance sheet. 
A is incorrect. ASC Topic 715 requires that if the projected benefit obligation exceeds the fair value of plan assets, a liability must be recognized in the balance sheet.