Assume that at the beginning of the current year, a company has a net gain-AOCI of $60,500,000. At the same time, assume the PBO and the plan assets are $315,000,000 and $451,200,000, 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

• $1,533,000.

• $13,620,000.

• $6,050,000.

• $1,538,000.