Ajay Co. uses the years-of-future- service-method to amortize the prior service cost in its employee pension plan over a four-year period beginning in 2012 and ending in 2015. Ajay has determined the expected years of service for its employees as follows: (A) Raju and Anik: 4 years (B) Carol, Sarah, and Eric: 3 years (C) Marlon: 2 years The total prior service cost of the pension plan is $375,000. What is the amortization amount of prior service cost in 2014?