Assume that at the beginning of the current year, a company has a net gain-AOCI of $26,400,000. At the same time, assume the PBO and the plan assets are $209,600,000 and $154,900,000, 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?

$548,000.

$544,000.

$1,832,000.

$547,000.