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D is corrent. Per ASC Topic 715, prior service cost should be amortized by assigning an appropriate amount to each future period of service of each employee who is expected to receive benefits under the plan at the date of the amendment. The amortized amount should be included in pension expense during those future service periods.
A is incorrect. Per ASC Topic 715, prior service cost should be amortized by assigning an appropriate amount to each future period of service of each employee who is expected to receive benefits under the plan at the date of the amendment. The amortized amount should be included in pension expense during those future service periods. 
A is incorrect. Per ASC Topic 715, prior service cost should be amortized by assigning an appropriate amount to each future period of service of each employee who is expected to receive benefits under the plan at the date of the amendment. The amortized amount should be included in pension expense during those future service periods. 
A is incorrect. Per ASC Topic 715, prior service cost should be amortized by assigning an appropriate amount to each future period of service of each employee who is expected to receive benefits under the plan at the date of the amendment. The amortized amount should be included in pension expense during those future service periods.