At the beginning of 20x1, Moony, Inc. has a cumulative net actuarial loss in AOCI of $50,000 in its pension plan. The estimated remaining service period of active employees is 12 years for both years, Beginning plan asset value Beginning projected benefit obligation Current year gain or loss) 20x1 20x2 $335,000 $350,000 325,000 385,000 (37,500) 25,000 The amortization of the cumulative net actuarial loss for 20x1is Multiple Choice 30 $4.500 $3.350 $137