Which statement about the formula for the rightmost column of the Prior Years Row is correct?

Which statement about the formula for the rightmost column of the Prior Years Row is correct?

• A. Part 3 2nd right most column + (D&A loss - ceded loss)
• B. Part 3 2nd right most column - (D&A loss - ceded loss + D&A DCC - ceded DCC)
• C. Part 3 2nd right most column + (D&A loss - ceded loss - D&A DCC + ceded DCC)
• D. Part 3 2nd right most column + (D&A loss - ceded loss + D&A DCC - ceded DCC)

Answer: (D)