15. 10.00 points Hall of Fame Co. has a defined benefit pension plan. Two alternative possibilities for pension-related data for the current calendar year are shown below: Case 1 Case 2 Net loss (gain), Jan. 1 $(252,000) $230,000 Loss (gain) on plan assets 7.000) 3.000 Loss (gain) on PBO 13,000 (230,000 ABO, Jan. 1 1,600,000) (1,450,000) PBO, Jan. 1,800,000) (1,700,000) Plan assets, Jan.1 2,100,000 1,550,000 Average remaining service period of 12 10 active employees (years) Required 1. For each independent case, calculate amortization of the net loss or gain that should be included as a component of pension expense for the current year. (Input all amounts as positive values.) Case 2 Net loss or gain corridor Less: 10% 0 Excess Service period Amortization