10. At the beginning of the year, a company has OCI - Gain of $26,300,000. The beginning balances of the PBO and the plan assets are $241,500,000 and $152,000,000, respectively. The average remaining service year is 10 years. What is the amount of Amortization of OCI-Gain/Loss for the year using the corridor method? a. $2,152,000. b. $215,000. c. $895,000. d. $221,000.