5) The following information for Cooper Enterprises is given below:

		December 31, 2021
Assets and obligations
	Plan assets (at fair value)	$600,000
	Accumulated benefit obligation	1,110,000
	Projected benefit obligation	1,200,000
Other Items
	Pension asset / liability, January 1, 2021	30,000
	Contributions	360,000
	Other comprehensive loss in 2021	503,700

There were no actuarial gains or losses at January 1, 2021. The average remaining service life of employees is 10 years.

The amortization of Other Comprehensive Loss for 2022 is

A) $0.

B) $69,000.

C) $38,370.

D) $50,370.

The following information for Cooper Enterprises is given below: There were no actuarial gains or losses at January 1, 2021. The average remaining service life of employees is 10 years. The amortization of Other Comprehensive Loss for 2022 is $0. $69,000$38,370$50,370