On January 1, 2018, a company reported a $6,000 unrecognized gain in the informal record of its pension plan. During 2018 the following events occurred:
a. Actual return on plan assets was $8,000 and expected return was $10,000.
b. A gain of $4,000 was determined by the actuary at December 31, 2018, based on changes in actuarial assumptions.
The company amortizes unrecognized gains and losses on the straight-line basis over the average remaining service life of active employees (20 years). It does not recognize the minimum amortization. Further information on this plan follows:

Required:
Compute amortization of unrecognized gain or loss for 2018 and 1999.

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Values At January 1. 2018 $50,000 30,000 December 31, 2018 $56,000 34,000 PBO. Fair value of plan assets