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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

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 $304,000,000 and $450,100,000, 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?

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