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Ace Inc. has five employees participating in its defined-benefit pension plan. Expected years of future service for these employees at the beginning of 2019 are

Ace Inc. has five employees participating in its defined-benefit pension plan. Expected years of future service for these employees at the beginning of 2019 are as follows:

Employee Future Years of Service
Jane 6
John 1
Jimmy 3
Jenny 6
Jerry 4

On January 1, 2019, the company amended its pension plan, offering an additional $210,000 of benefits to its employees for prior services performed.

What will be Ace Inc.'s prior service cost amortization for 2020 (i.e., year 2)?

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