At the begining of 2014, Moony, Inc. has a cumulative unrecognized loss of $ 50,000 in its pension plan. The estimated remaining service period of active employees is 12 years for bothe years.

	2014	2015
Beginning plan asset value	335,000	350,000
beginning projected benefits obligation	325,000	385,000
current year gain or (loss)	(37,500)	25,000

1) what is the amortization of accumulated unrecognized losses for 2014?

2) what is the corridor of amortization for 2015