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CFAI online book Postemployement compensations... (reading 15) EOC Q7

Why is the cash flow adjustment be based on periodic pension cost (PPC) and not total periodic pension cost (TPPC), with the answer as C. As per Kaplan Tppc is considered. 

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The cash flow adjustment IS based on TPPC. If you calculate the TPPC using the formula:

TPPC = Ending Funded Status - Employer Contribution - Beg Funded Status

TPPC = -4,774 - 693 - (-4,984)

TPPC = -483

The cash flow adjustment is based on Employer Contribution (693) being greater than TPPC (483) by 210. Since EC > TPPC, the over-funded amount of 210 (usually needs to be adjusted after-tax but question says to exclude tax effect) results as an inflow in CFO and outflow in CFF.

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