A company provides the following information about its defined benefit pension plan:

1/1/2017

12/31/2017

Accumulated Benefit Obligation (ABO)

$1,700

?

Projected Benefit Obligation (PBO)

$2,500

?

Pension Plan Assets (fair value)

$1,500

?

AOCIActuarial Gain/Loss (Debit Balance)

$100

?

Additional pension information related to 2017:

Settlement rate

10%

Expected return on pension plan assets

10%

Actual return on pension plan assets

20%

Service cost

$400

Change in actuarial assumption, increased PBO

$350

Cash contributions to pension plan

$600

Benefit payments made to retirees

$200

Average remaining service life of employees

10 years

How much, if any, of the company's "AOCIActuarial Gains and Losses" will be amortized next year (i.e., in 2018), assuming the average remaining employee service period remains at 10 years?

A.

$30.

B.

$20.

C.

$0.

D.

$50.

E.

$300.