$18$

Assume that at the beginning of the current year, a company has a net gain$-$AOCI of $$26,000,000.$ At the same time, assume the PBO and the plan assets are $$217,400,000$ and $$151,500,000,$ respectively. The average remaining service period for the employees expected to receive benefits is $10$ years. What is the amount of amortization to pension expense for the year?

$01$:$10$:$56$

Multiple Choice

$$1,914,000$

$$426,000$

$$659,000$

$$436,000$