Amarillo-by-Morning Corp. (ABM) has a deferred loss of $500,000 relating to its pension fund as of January 1, 2015. Management has chosen to amortize this deferral on a straight-line basis over the 10-year average remaining service life of its employees, subject to the limitation of the corridor amount. Additional facts about the pension plan as of January 1, 2015 are as follows:

PBO	$2,500,000
ABO	2,150,000
Fair value of the pension fund	1,900,000
Market-related value of the pension fund (five-year weighted average)	1,650,000

Compute the minimum amortization of deferred gain to be recognized by ABM in 2015.