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Assume that at the beginning of the current year, a company has a net gainAOCI of $25,000,000. At the same time, assume the PBO and

Assume that at the beginning of the current year, a company has a net gainAOCI of $25,000,000. At the same time, assume the PBO and the plan assets are $200,000,000 and $150,000,000, respectively. The average remaining service period for the employees expected to receive benefits is 10 years. By the corridor approach, what is the amount of amortization to pension expense for the year?

$3,000,000.

$ 500,000.

$2,500,000.

$1,500,000.

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