actuary provided the following information: - On January 1, 2025: Accumulated other comprehensive income (loss) (PSC): Pension plan assets (fair value and market-related asset value): Projected benefit obligation Pension asset/liability The average remaining service period for the participating employees is 10 years. All emplo are expected to receive benefits under the plan. - On December 31, 2025, the actuary calculated that Pensionplanassets(fairvalueandmarket-relatedassetvalue):ProjectedbenefitobligationServicecostsfor2025$40996100 The expected return on plan assets and the settlement rate were both 10%. The company's current year's contribution to the pension plan amounted to $80. Benefits paid during the year were $50. (c) Compute the amount of the 2025 increase/decrease in gains or losses