35.Assume that at the beginning of the current year, a company has a net gainAOCI of $25,000,000. At the same time, assume the PBO and the plan assets are $200,000,000 and $150,000,000, 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. $500,000.

B. $2,500,000.

C. $1,500,000.

D. $3,000,000.