Assume that at the beginning of the current year, a company has a net gain-AOCI of $26,500,000. At the same time, assume the PBO and the plan assets are $239,300,000 and $150,800,000, respectively. The average remaining service period for the employees expected to receive benefits is 10 years. What is the amount of amortization to pension expense for the year?

a)$257,000.

b)$885,000.

c)$265,000.

d)$2,128,000.