Answer:
The correct answer is D) future benefit.
Step-by-step explanation:
Future benefit is defined on a benefit based on length of perspective service between employment date and retirement age and payable out of funds contributed by the employer, the employee, or both (definition by Merriam-Webster Dictionary.) So, letters A and B are incorrect because longterm situations are not taken in consideration; C is also incorrect because a cost is similar to an expense, so it is also incorrect. Letter D is the only one that considers these characteristics so it's the correct one.