Question 10 points) Smith, Inc. has a pension plan with the following data available for 2014 and 2015: 20142015 Service cost $30,000 $34,000 Interest cost $18,000 $20,000 Actual return on plan assets $15,000 $21,600 Beginning of year plan assets $200,000 $240,000 Settlement rate 8% 8% Expected return on plan assets 8 % 8 % The deferred gain or loss from the return on plan assets for 2015 is: $0. $2,400 deferred gain. $2,400 deferred loss