105. Information for the Haswell Company pension plan in 2026 is as follows: - Service cost is $65,000 - Settlement rate is 10%, expected rate of return is 10% - Actual return on plan assets is $150,000 - There are no prior service costs to amortize - Annual funding contribution is $90,000 - Benefits paid to retirees during the year are $70,000 - Average service life of all covered employees is 15 years - The projected benefit obligation on January 1, 2026 was $1,100,000 - The value of plan assets on January 1, 2026 was $900,000 - The balance in Other Comprehensive Income- Gains/Losses is a $135,000 credit on December 31, 2025. What is the amount of amortization of gain or loss in 2026 (round to closest dollar)