Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

XYZ SA, a hypothetical company, offers its employees a defined benefit pension plan. Information on XYZ's retirement plans is presented in Exhibit 2. It also grants stock options to executives. Exhibit 3 contains information on the volatility assumptions used to value stock options.
| Exhibit 2.XYZ SA Retirement Plan Information 2009 |
| Employer contributions | 1，000 |
| Current service costs | 200 |
| Past service costs | 120 |
| Discount rate used to estimate plan liabilities | 7.00% |
| Benefit obligation at beginning of year | 42，000 |
| Benefit obligation at end of year | 41，720 |
| Actuarial loss due to increase in plan obligation | 460 |
| Plan assets at beginning of year | 39，000 |
| Plan assets at end of year | 38，700 |
| Actual return on plan assets | 2，700 |
| Expected rate of return on plan assets | 8.00% |



| Exhibit 3.XYZ SA Volatility Assumptions Used to Value Stock Option Grants |
| Grant Year | Weighted Average Expected Volatility |
| 2009 valuation assumptions |
| 2005-2009 | 21.50% |
| 2008 valuation assumptions |
| 2004-2008 | 23.00% |


 
Under IFRS, the amount of periodic pension cost that would be reported in OCI is closest to:
Option A:20.
Option B:490.
Option C:1,020.

Answer: B