2. ABC, Inc. has the following information related to the pension plan. Beginning of the Year 2020 2021 2022 Projected benefit obligation $2,000,000 $3,000,000 $4,000,000 Market-related asset value 1,000,000 4,000,000 5,000,000 ABC recorded in Other Comprehensive Income actuarial losses of $600,000 in 2020 and actuarial gains of $1,000,000 in 2021. ABC has actuarial gains of $100,000 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