31 Assume that at the beginning of the current year, Hankins company has a net gainAOCI of $60,000,000. At the same time, assume the PBO and the plan assets are $300,000,000 and $450,000,000, respectively. The average remaining service period for the employees expected to receive benefits is 10 years. What is the amount of amortization to pension expense for the year?

A. $6,000,000. B. $15,000,000. C. $1,500,000. D. $7,500,000.