Assume that at the beginning of the current year, a company has a net gain-AOCI of $60,400,000. At the same time, assume the PBO and the plan assets are $308,000,000 and $453,100,000, 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?

Please show how you got your numbers, especially the awnser, all methods used must be in accordance with GAAP and US Tax Laws, thank you.