8. On June 1, 2016, Blue Co. distributed to its common stockholders 220,000 outstanding common shares of its investment in Red, Inc., an unrelated party. The book value on Blues books of Red's $1 par common stock was $1.80 per share. Immediately after the declaration, the market price of Red's stock was $3.90 per share. In its income statement for the year ended June 30, 2016, what amount should Blue report as gain before income taxes on disposal of the stock?

9. Assume that at the beginning of the current year, a company has a net gain-AOCI of $60,300,000. At the same time, assume the PBO and the plan assets are $307,000,000 and $455,700,000, 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?