In a defined-benefit plan, a formula is used that

A- requires that the benefit of gain or the risk of loss from the assets contributed to the pension plan be borne by the employee.

B- defines the contribution the employer is to make; no promise is made concerning the ultimate benefits to be paid out to the employees.

C - defines the benefits that the employee will receive at the time of retirement.

D - requires that pension expense and the cash funding amount be the same.