Assume that at the beginning of the current year, a company has a net gain-AOCI of $25,600,000. At the same time, assume the PBO and the plan assets are $242,900,000 and $151,500,000, 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?

Multiple Choice

• $139,000.

• $131,000.

• $914,000.

• $2,173,000.