Assume that at the beginning of the current year, a company has a net gain-AOCI of $26,300,000. At the same time, assume the PBO and the plan assets are $219,700,000 and $158,800,000, respectively. The average remaining service period for the employees expected to receive benefits is 10 years. What is the amount of amoritzation to pension expense for the year?

A.) $437,000

B.) $609,000

C.) $1,934,000

D.) $433,000

Please show work.