Why does the FASB recommend using smoothing techniques?

Select answer from the options below

to track unrealized gains and losses associated with pension plan assets in order to calculate the expected rate of return

to accurately record all changes in the market$-$related values of pension plan assets, including both small and large changes

to promote consistency in recording realized gains and losses associated with pension plan assets

to mitigate the effect of the volatility associated with large changes in the market$-$related values of pension plan assets on annual pension expense