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.

	20X1			20X2
Beginning plan asset value	$	335,000		$	350,000
Beginning projected benefit obligation		325,000			385,000
Current year gain or (loss)		(37,500	)		25,000

The corridor for amortization for 20X2 is