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At the beginning of 2 0 2 4 , WMI Company has a net gainAOCI of $ 6 0 , 2 0 0 , 0

At the beginning of 2024, WMI Company has a net gainAOCI of $60,200,000. The beginning balances of the PBO and the plan assets for 2024 are $312,000,000 and $453,300,000, respectively. The average remaining service period for the employees expected to receive benefits is 10 years. What is the amount of net gain amortization to pension expense for the year 2024?

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