At the beginning of the year 2003, accrued liabilities of a pension plan for the employees of AAA Life Insurance Company were 100,000. The assets of the plan at the same time were 150,000. On January 1, 2003, a contribution of 10,000 is made to the plan. At the same time, 50,000 is used for purchases of life annuities fully discharging the liabilities for retiring participants, although based on the actuarial assumptions the cost of these annuities should have been 60,000. During the year 2003, assets of the plan earn 45%, while the actuarial valuation rate is 8%. The normal cost of the plan for 2003 is established by the plan actuary as 20,000 (as of January 1, 2003). There are no deaths or terminations other than retirement in 2003. 

Calculate the actuarial gain for this plan for the calendar year 2003.