19 On January 1 Johnny Company had a PBO of $180 million and the fair value of the pension plan assets was $170 million. In addition, there was a net unrecognized gain of $36 million at the start of the year (January 1). The average remaining service life of the employees was 8 years (all these years expected to be with Jackson Company).

Please provide the impact on periodic pension expense related to this unrecognized gain. As with everything else on this exam, be sure to clearly show and label your computations/answer.