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% |


 
Compared to 2009 net income as reported, if XYZ had used the same expected volatility assumption for its 2009 option grants that it had used in 2008, its 2009 net income would have been:
Option A:lower.
Option B:higher.
Option C:the same.

Answer: A