Lee Company has a defined benefit pension plan. During 2018, for the first time, Lee experienced a difference between its expected and actual projected benefit obligation. At the beginning of 2019, Lee’s actuary accumulated the following information related to Lee’s pension plan:
Net loss (1/1/2019) ..........................................................$ 44,000
Actual projected benefit obligation (1/1/2019) .............228,000
Fair value of plan assets (1/1/2019) ................................260,000
On December 31, 2019, Lee is in the process of computing the net gain or loss to include in its pension expense for 2019. Lee has determined that the average remaining service life of its employees is 9 years. There was no difference between the company’s expected and actual return on plan assets in 2019.

Required:
Compute the amount of the net gain or loss to include in the pension expense for 2019, assuming that Lee uses the corridor approach. Indicate whether it is an addition to or a subtraction from pension expense.