$2.$ ABC, Inc. has the following information related to the pension plan.

Beginning of the Year

$202020212022$

Projected benefit obligation $$2,000,000$ $$1,000,000$ $$3,000,000$

Market$-$related asset value $500,0004,000,0005,000,000$

ABC recorded in Other Comprehensive Income actuarial losses of $$600,000$ in $2020$ and actuarial gains of $$1,000,000$ in $2021.$ ABC has no gain or loss at the beginning of $2020.$

Assume the average remaining service lives for all employees is $5$ years.

What minimum amount of amortization will ABC record in $2020,2021,$ and $2022$ and what is the impact on the pension expense for $2022?(9$ pts$)$