10. Teresa Company had the following information related to its pension plan: 2016 2017 Beginning of Projected benefit $6,000 $7,990 $9,200 obligation Plan assets 8,400 10,300 $8,800 Net loss reported by 1,990 actuary For simplicity, an average remaining service life of 3 years is always used. Required: Compute the amount of loss that should be included in pension expense in 2017 using the corridor approach