When you encounter a question that says... question, economic, expected

fishmarket

When you encounter a question in FRA that says calculate pension expense and you’re given current service cost, interest cost, expected asset return and actual asset return, do you automatically assume you’re to calculate the reported pension expense or the economic pension expense?
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Also, any easy way to get the answer for this type of question below?
The funded status of a company on 12/31/2009 is $85 underfunded.
Unrecognized actuarial gains is $12M.
Unrecognized prior service cost is $27M.
Calculate the amount of net pension liability reported on 12/31/2009 according to IFRS.
So I figured since the funded status is underfunded, funded status is ($85).
Actuarial gains should reduce your liability.
Prior service cost should increase your liability
So I did -85 + 12 - 27 = -$100.
Answer is -$70.
What the heck did I do wrong?